GroundRules
Utah Code § 59-14-404: Administration of chapter by commission.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-14 Cigarette and Tobacco Tax and Licensing Act
- Part 59-14-4 Cigarettes and Tobacco Products
The commission shall administer and enforce the taxes imposed by this chapter and may:
(1) enter upon the premises of any taxpayer and examine or cause to be examined by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda bearing upon the taxes; and
(2) secure any other information directly or indirectly concerned in the enforcement of this chapter.
Collected 2026-09-03T11:34:33Z. Source file · JSON