59-14-207.6 - Unstamped cigarettes.
59-14-207.6. Unstamped cigarettes.
(1) A person who ships unstamped cigarette packages into the state, other than to alicensed manufacturer, importer, distributor, or retailer who is authorized to affix stamps, shallfirst file with the commission a notice of shipment.
(2) Subsection (1) does not apply to a common or contract carrier that is transportingcigarettes through this state to another location under a proper bill of lading or freight bill, whichstates the quantity, source, and destination of the cigarettes.
Enacted by Chapter 217, 2004 General Session