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.
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“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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- KEY: taxation,
tobacco products
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- Effective:
3/29/2007
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