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Utah Code
Title 59
Chapter 14
Part 9
Utah Code Ann. tit. 59, ch. 14, pt. 9
Remote Retail Sales Of Cigar And Pipe Tobacco Licensing And Taxation Act
59-14-901
Definitions.
59-14-902
Authorization for remote retail sale of a cigar or pipe tobacco.
59-14-903
License to make a remote retail sale of a cigar or pipe tobacco.
59-14-904
Taxation of a remote retail sale of a cigar or pipe tobacco.
59-14-905
Remittance of tax -- Returns -- Invoice required -- Filing requirement -- Exception -- Penalty -- Overpayment.
59-14-906
Criminal penalty for making a remote retail sale without compliance with this part.