Tax Commission, Auditing

Section R865-20T-14

Directory of Cigarettes Approved for Stamping Pursuant to Utah Code Ann. Sections 59-14-603 and 59-14-607

Notice of Proposed Rule

(Amendment)

DAR File No.: 33044
Filed: 10/13/2009 02:09:21 PM

RULE ANALYSIS

Purpose of the rule or reason for the change:

Section 59-14-603 requires the commission to publish a directory of cigarettes approved for sale on its website. Section 59-14-607 provides the commission rulemaking authority to make rules regarding that directory.

Summary of the rule or change:

The proposed section provides that the directory of cigarettes approved for stamping shall be updated on the first business day of each month, and that additions or modifications shall be made to the directory on the next scheduled update after 30 days notice to the commission.

State statutory or constitutional authorization for this rule:

• Section 59-14-603
• Section 59-14-607

Anticipated cost or savings to:

the state budget:

None--Since current statutes require modifications or additions to the directory be made by supplemental certificate 30 days in advance, the proposed rule only modifies the statute by stating that changes will be published in the directory on the first business day of each month.

local governments:

None--Since current statutes require modifications or additions to the directory be made by supplemental certificate 30 days in advance, the proposed rule only modifies the statute by stating that changes will be published in the directory on the first business day of each month.

small businesses:

None--Since current statutes require modifications or additions to the directory be made by supplemental certificate 30 days in advance, the proposed rule only modifies the statute by stating that changes will be published in the directory on the first business day of each month.

persons other than small businesses, businesses, or local governmental entities:

None--Since current statutes require modifications or additions to the directory be made by supplemental certificate 30 days in advance, the proposed rule only modifies the statute by stating that changes will be published in the directory on the first business day of each month.

Compliance costs for affected persons:

None--Since current statutes require modifications or additions to the directory be made by supplemental certificate 30 days in advance, the proposed rule only modifies the statute by stating that changes will be published in the directory on the first business day of each month.

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

There are no anticipated fiscal 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:

• D'Arcy Dixon at the above address, by phone at 801-297-3906, by FAX at 801-297-3901, or by Internet E-mail at ddixon@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:

12/01/2009

This rule may become effective on:

12/08/2009

Authorized by:

Pam Hendrickson, Commission Chair

R865. Tax Commission, Auditing.

R865-20T. Tobacco Tax.

R865-20T-14. Directory of Cigarettes Approved for Stamping Pursuant to Utah Code Ann. Sections 59-14-603 and 59-14-607.

(1) The commission shall update the directory of cigarettes approved for stamping required under Section 59-14-603 on the first business day of each month.

(2) Additions or modifications of brand families shall be by supplemental certification delivered to the commission by the manufacturer no later than 30 days before the next scheduled monthly update of the directory.

(3) Approved brand family additions or modifications shall be made to the directory on the next scheduled monthly update only if the manufacturer submitted a complete and accurate supplemental certification with requested additions or modifications 30 days prior to the scheduled monthly directory update.

(4) If the manufacturer does not submit a complete and accurate supplemental certification to the commission within 30 days of the next scheduled monthly update, approved brand family additions or modifications will not be made to the directory until the following monthly update.

(5) Directory updates between the regularly scheduled monthly updates are generally only permitted to correct errors or omissions in the directory made by the commission.

 

KEY: taxation, tobacco products

Date of Enactment or Last Substantive Amendment: [August 18, 2008]2009

Notice of Continuation: March 19, 2007

Authorizing, and Implemented or Interpreted Law: 59-14-603; 59-14-607