Utah Administrative Code
Topic - Tax Commission
Title R865 - Auditing
Rule R865-20T - Tobacco Tax
Section R865-20T-12 - Definition of Counterfeit Tax Stamp Pursuant to Utah Code Ann. Section 59-14- 102

Universal Citation: UT Admin Code R 865-20T-12
Current through Bulletin 2024-06, March 15, 2024

"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 another pack of cigarettes.

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