59-14-402 - Reports of imports and exports of taxable cigarettes and tobacco products.
59-14-402. Reports of imports and exports of taxable cigarettes and tobaccoproducts.
Every common carrier hauling, transporting, or shipping into or out of the state anytaxable cigarettes or tobacco products from or to any other state or foreign country shall, whenrequired by the commission, report in writing to the commission all those shipments or deliverieson blanks furnished by the commission. The report shall give the date, to whom the productswere consigned and delivered, the quantity as shown by the bill of lading, and any otherinformation the commission may require. The commission is expressly authorized to exact thisinformation from common carriers.
Renumbered and Amended by Chapter 2, 1987 General Session