DAR File No. 29325
This filing was published in the 01/01/2007, issue, Vol. 2007, No. 1, of the Utah State Bulletin.
Tax Commission, Auditing
R865-20T-12
Definition of Counterfeit Tax Stamp Pursuant to Utah Code Ann. Section 59-14-102
NOTICE OF PROPOSED RULE
DAR File No.: 29325
Filed: 12/14/2006, 03:18
Received by: NL
RULE ANALYSIS
Purpose of the rule or reason for the change:
The proposed amendment defines a currently undefined statutory term.
Summary of the rule or change:
The proposed amendment provides that a re-used cigarette stamp is a counterfeit stamp.
State statutory or constitutional authorization for this rule:
Section 59-14-102
Anticipated cost or savings to:
the state budget:
None--The proposed amendment clarifies current practice.
local governments:
None--The proposed amendment clarifies current practice.
other persons:
None--The proposed amendment clarifies current practice.
Compliance costs for affected persons:
None--The proposed amendment clarifies current practice.
Comments by the department head on the fiscal impact the rule may have on businesses:
There are no anticipated costs. D'Arcy Dixon, Commissioner
The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:
Tax CommissionAuditing
210 N 1950 W
SALT LAKE CITY UT 84134
Direct questions regarding this rule to:
Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at clee@utah.gov
Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:
01/31/2007
This rule may become effective on:
02/07/2007
Authorized by:
D'Arcy Dixon, Commissioner
RULE TEXT
R865. Tax Commission, Auditing.
R865-20T. Tobacco Tax.
R865-20T-12. Definition of Counterfeit Tax Stamp Pursuant to Utah Code Ann. Section 59-14-102.
"Counterfeit tax stamp," for purposes of the definition of a counterfeit cigarette in Section 59-14-102, includes a cigarette stamp that has previously been affixed to a pack of cigarettes.
KEY: taxation, tobacco products
Date of
Enactment or Last Substantive Amendment:
[September 4, 2002]2007
Notice of Continuation: April 17, 2002
Authorizing, and Implemented or Interpreted Law: 59-14-102
ADDITIONAL INFORMATION
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For questions regarding the content or application of this rule, please contact Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at clee@utah.gov
For questions about the rulemaking process, please contact the Division of Administrative Rules (801-538-3764). Please Note: The Division of Administrative Rules is NOT able to answer questions about the content or application of these administrative rules.
Last modified: 12/27/2006 5:34 PM