DAR File No. 29943

Tax Commission, Auditing

R865-20T-2

Methods of Paying Taxes on Cigarettes and Tobacco Products Pursuant to Utah Code Ann. Sections 59-14-205 and 59-14-303

NOTICE OF PROPOSED RULE

DAR File No.: 29943
Filed: 05/14/2007, 04:11
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The section is deleted because the procedures for consumers to pay cigarette tax have been codified by H.B. 37 (2007). (DAR NOTE: H.B. 37 (2007) is found at Chapter 6, Laws of Utah 2007, and was effective 02/14/2007.)

Summary of the rule or change:

The section is deleted as it is no longer necessary.

State statutory or constitutional authorization for this rule:

Sections 59-14-205 and 59-14-303

Anticipated cost or savings to:

the state budget:

None--Any fiscal impact was taken into account in H.B. 37 (2007).

local governments:

None--Any fiscal impact was taken into account in H.B. 37 (2007).

other persons:

None--Any fiscal impact was taken into account in H.B. 37 (2007).

Compliance costs for affected persons:

None--Consumers who buy untaxed cigarettes over the internet are required to pay cigarette taxes. This rule had indicated when and how that tax was to be paid. Those provisions have been transferred to statute.

Comments by the department head on the fiscal impact the rule may have on businesses:

There are no anticipated impacts. 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 Commission
Auditing
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:

07/02/2007

This rule may become effective on:

07/09/2007

Authorized by:

D'Arcy Dixon, Commissioner

R865. Tax Commission, Auditing.

R865-20T. Tobacco Tax.

[R865-20T-2. Methods of Paying Taxes on Cigarettes and Tobacco Products Pursuant to Utah Code Ann. Sections 59-14-205 and 59-14-303.

A. If the tax is due as a result of use, storage, or consumption of imported cigarettes, the tax may be paid by affixing stamps or by filing a return prescribed by the Tax Commission.

1. This return must be filed and the tax must be paid within 15 days from the date of use, storage, or consumption unless application is made to the Tax Commission for permission to file returns and pay the tax on a monthly basis.

2. Monthly returns are due, together with the payment of the tax, on or before the 15th day of the month following the calendar month during which the cigarettes were imported.

3. Monthly returns must be filed even though no tax is due.

B. Quarterly returns required under Section 59-14-303 shall include all purchases of tobacco products during the preceding quarter, with no adjustment for inventories on hand at the end of the quarter.]

 

KEY: taxation, tobacco products

Date of Enactment or Last Substantive Amendment: [February 12, ]2007

Notice of Continuation: March 19, 2007

Authorizing, and Implemented or Interpreted Law: 59-14-204 through 59-14-206; 59-14-301 through 59-14-303