{"data":{"id":"us-ut/utah-code-59-14-207.6","jurisdiction":"us-ut","citation":"Utah Code § 59-14-207.6","heading":"Unstamped cigarettes.","body":"(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.\n(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.","path":["Title 59 Revenue and Taxation","Chapter 59-14 Cigarette and Tobacco Tax and Licensing Act","Part 59-14-2 Cigarettes"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter14/59-14-S207.6.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"fd576863b8ee8478aef576456bc99138c3dd1a6e07d5810306df2cb33dc44ba0","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-14-207.5","next":"us-ut/utah-code-59-14-208"},"notice":"GroundRules: Original legal text. Not legal advice."}