Utah Code § 59-14-207.6
Unstamped cigarettes
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Citation
- Utah Code § 59-14-207.6, Unstamped cigarettes, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345272
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Full text
(1) A person who ships unstamped cigarette packages into the state, other than to a licensed manufacturer, importer, distributor, or retailer who is authorized to affix stamps, shall first file with the commission a notice of shipment.
(2) Subsection (1) does not apply to a common or contract carrier that is transporting cigarettes through this state to another location under a proper bill of lading or freight bill, which states the quantity, source, and destination of the cigarettes.