Utah Code 59-14-208.5. Payment of cigarette tax by consumers
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(1) Except as provided in Subsection (4) , in the case of consumers, the taxes imposed on cigarettes by this part shall be paid in the manner and at the time prescribed in this section.
Terms Used In Utah Code 59-14-208.5
- Cigarette: means a roll made wholly or in part of tobacco:(2)(a) regardless of:(2)(a)(i) the size of the roll;(2)(a)(ii) the shape of the roll;(2)(a)(iii) whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or(2)(a)(iv) whether the tobacco is heated or burned; and(2)(b) if the roll has a wrapper or cover that is made of paper or any other substance or material except tobacco. See Utah Code 59-14-102
- Consumer: means a person that is not required:
(5)(c) to obtain a license under Section 59-14-803. See Utah Code 59-14-102- Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(2) The payment shall be accompanied by a form prescribed by the commission.(3) The payment shall be paid on or before the last day of the month immediately following the month during which the cigarettes were purchased.(4) A consumer is not required to pay a cigarette tax under this section:(4)(a) on cigarettes that are stamped pursuant to Section59-14-205 ; or(4)(b) if the consumer is a tourist who imports cigarettes for the tourist’s own use or consumption while in the state.(5) A consumer shall maintain records necessary to determine the amount of tax the consumer is liable to pay under this part for a period of three years following the date the return required by this part was filed.(6) In addition to the tax required by this part, a consumer shall pay a penalty as provided in Section59-1-401 , plus interest at the rate and in the manner prescribed in Section59-1-402 , if a consumer subject to this section fails to:(6)(a) pay the tax prescribed by this part;(6)(b) pay the tax on time; or(6)(c) file a return required by this part.(7) An overpayment of a tax imposed by this part shall accrue interest at the rate and in the manner prescribed in Section59-1-402 . - Consumer: means a person that is not required: