Utah · Statutes

Chapter 59-14 — Cigarette and Tobacco Tax and Licensing Act

74 sections

Utah Code § 59-14-102Definitions.
Utah Code § 59-14-103Waiver or reduction of penalty.
Utah Code § 59-14-104Rate reduction for modified risk tobacco products.
Utah Code § 59-14-105Electronic reporting of report on product transferred into the state.
Utah Code § 59-14-106Revocation of license for controlled substance sale and distribution.
Utah Code § 59-14-201License -- Application of part -- Fee -- Bond -- Exceptions.
Utah Code § 59-14-202Issuance of licenses -- Common carrier licenses -- Contents -- Valid for three years -- Revocation -- Distribution requirements.
Utah Code § 59-14-203Failure to obtain a license -- Penalty.
Utah Code § 59-14-204Tax basis -- Rate -- Future increase -- Cigarette Tax Restricted Account -- Appropriation and expenditure of revenues.
Utah Code § 59-14-204.5Application of excise tax on tribal lands.
Utah Code § 59-14-205Stamping procedure -- Rules -- Exceptions -- Penalty -- Collection procedure.
Utah Code § 59-14-206Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts.
Utah Code § 59-14-207.5Transactions only with licensed manufacturers, importers, distributors, and retailers.
Utah Code § 59-14-207.6Unstamped cigarettes.
Utah Code § 59-14-208Rules for stamping and packaging procedures -- Penalty.
Utah Code § 59-14-208.5Payment of cigarette tax by consumers.
Utah Code § 59-14-209Penalty for willful violation -- Counterfeit cigarettes.
Utah Code § 59-14-210Prohibited sales of cigarettes.
Utah Code § 59-14-211Penalties for dealing with prohibited cigarettes -- Private right of action.
Utah Code § 59-14-212Reporting of imported cigarettes -- Penalty.
Utah Code § 59-14-213Contraband goods.
Utah Code § 59-14-214Nonparticipating manufacturer equity assessment.
Utah Code § 59-14-215Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps.
Utah Code § 59-14-301Registration and licensing -- Fee -- Bond exceptions.
Utah Code § 59-14-302Tax basis -- Rates.
Utah Code § 59-14-303Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments.
Utah Code § 59-14-304Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply.
Utah Code § 59-14-305Credit or refund for cigarette rolling machine operator.
Utah Code § 59-14-401Refund of taxes paid -- Exemption for exported cigarettes and tobacco products.
Utah Code § 59-14-402Reports of imports and exports of taxable cigarettes and tobacco products.
Utah Code § 59-14-403Duplicate invoice requirements -- Failure to comply -- Penalties.
Utah Code § 59-14-404Administration of chapter by commission.
Utah Code § 59-14-406Assistance for commission.
Utah Code § 59-14-407Reporting of manufacturer name.
Utah Code § 59-14-409Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority.
Utah Code § 59-14-410Action for collection of tax -- Action for refund or credit of tax.
Utah Code § 59-14-501Warning labels required.
Utah Code § 59-14-501.5Advertising warning label requirements.
Utah Code § 59-14-502Requirements for placement of warning labels.
Utah Code § 59-14-503Authority of commission.
Utah Code § 59-14-504Responsibility for placement of warning labels -- One label required.
Utah Code § 59-14-505Separate offenses -- Evidence of intended sale of products.
Utah Code § 59-14-506Contraband goods.
Utah Code § 59-14-507Penalty for violation.
Utah Code § 59-14-508Federal laws to supersede these requirements.
Utah Code § 59-14-509Restrictions on mail order or Internet sales.
Utah Code § 59-14-601Definitions.
Utah Code § 59-14-602Certifications -- Directories -- Tax stamps.
Utah Code § 59-14-603Directory of cigarettes approved for stamping and sale.
Utah Code § 59-14-604Prohibition against stamping, sale, or import of cigarettes not in the directory -- Requirement to certify compliance.
Utah Code § 59-14-605Appointment of agent for service of process.
Utah Code § 59-14-606Reporting by stamping agents.
Utah Code § 59-14-607Administrative rulemaking authority.
Utah Code § 59-14-608License revocation and penalties.
Utah Code § 59-14-609Effective dates for reporting -- Disgorgement of profits -- Recovery of costs.
Utah Code § 59-14-610Creation of Tobacco Control Restricted Account.
Utah Code § 59-14-611Severability clause.
Utah Code § 59-14-702Definitions.
Utah Code § 59-14-703Certification of cigarette rolling machine operators -- Renewal of certification -- Requirements for certification or renewal of certification -- Denial.
Utah Code § 59-14-704Cigarette rolling machine operator quarterly report to commission.
Utah Code § 59-14-705Cigarette rolling machine operator shall maintain a secure meter on cigarette rolling machine.
Utah Code § 59-14-706Revocation of certification -- Denial of certification or revocation of certification appeal procedures -- Removal of cigarette rolling machine from premises.
Utah Code § 59-14-707Commission rulemaking authority.
Utah Code § 59-14-802Definitions.
Utah Code § 59-14-803License to sell electronic cigarette product or nicotine product.
Utah Code § 59-14-803.5Publication of licensed distributors -- Retailer transaction only with licensed distributor -- Penalty.
Utah Code § 59-14-804Taxation of electronic cigarette product, alternative nicotine product, nontherapeutic nicotine product.
Utah Code § 59-14-805Remittance of tax -- Returns -- Invoice required -- Filing requirement-- Exception -- Penalty -- Overpayment.
Utah Code § 59-14-806Refund of taxes paid -- Exemption for exported electronic cigarettes and nicotine products.
Utah Code § 59-14-807Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account.
Utah Code § 59-14-808Restrictions on mail order or Internet sales.
Utah Code § 59-14-809Commission study on enforcement and collection of tax.
Utah Code § 59-14-810Electronic cigarette product registry.
Utah Code § 59-14-811Reports of illegal product.