{"data":{"id":"us-ut/utah-code-59-14-304","jurisdiction":"us-ut","citation":"Utah Code § 59-14-304","heading":"Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply.","body":"(1) In addition to the tax described in Section 59-14-302, there is imposed, beginning on July 1, 2010, an inventory tax on all tobacco products subject to the tax described in Section 59-14-302, upon the sale, use, or storage of those tobacco products in the state, as follows:\n(a) the tax imposed in this section applies only to tobacco products sold, used, or stored in the state on or after July 1, 2010:\n(i) for which the tax was paid at the tax rate imposed under Section 59-14-302 that was applicable on June 30, 2010; and\n(ii) for which the tax imposed in this section has not been paid; and\n(b) the tax imposed in this section is equal to the difference between:\n(i) the tax imposed on those tobacco products under Section 59-14-302, beginning on July 1, 2010; and\n(ii) the tax imposed on those tobacco products under Section 59-14-302 on or before June 30, 2010.\n(2) The tax imposed in this section shall be paid by the manufacturer, jobber, distributor, wholesaler, or retailer.\n(3) A person described in Subsection (2) shall remit the tax imposed in this section, in a return prescribed by the commission, on or before July 31, 2010.\n(4) Failure of a person to comply with the requirements of this section subjects the person to the penalties and interest described in Sections 59-1-401 and 59-1-402.\n(5) The commission may not waive the interest or penalties imposed on a person for failure to comply with the requirements of this section.","path":["Title 59 Revenue and Taxation","Chapter 59-14 Cigarette and Tobacco Tax and Licensing Act","Part 59-14-3 Tobacco Products"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter14/59-14-S304.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"c1accf202703a5d7a85ecd9cb8a8b1daee7f93fc272af033bb8301bab840be85","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-14-303","next":"us-ut/utah-code-59-14-305"},"notice":"GroundRules: Original legal text. Not legal advice."}