Utah Code Title 59. Revenue and Taxation § 59-14-305. Credit or refund for cigarette rolling machine operator

(a) a person pays a tax under this chapter on tobacco that the person sells or provides to the cigarette rolling machine operator; and

(b) the cigarette rolling machine operator pays a tax under Section 59-14-302 on the tobacco that the cigarette rolling machine operator:

(a) the tax paid under Subsection (1)(a); or

(b) the tax paid under Subsection (1)(b).

(a) keep in a form prescribed by the commission books and records that are necessary to establish the tax paid under Subsection (1)(a) and the tax paid under Subsection (1)(b) for purposes of calculating the credit or refund the cigarette rolling machine operator may claim;

(b) keep the books and records described in Subsection (3)(a) for the time period during which an assessment may be made under Section 59-1-1408; and

(c) open the books and records for examination at any time by: