STATE STATUTES & CODES

UTAH STATUTES AND CODES

Chapter 14 - Cigarette and Tobacco Tax and Licensing Act

• 59-14-101 - Short title.
• 59-14-102 - Definitions.
• 59-14-201 - License -- Fee -- Bond -- Exceptions.
• 59-14-202 - Issuance of licenses -- Common carrier licenses -- Contents -- Valid for three years -- Revocation -- Distribution requirements.
• 59-14-203 - Failure to obtain a license -- Penalty.
• 59-14-203.5 - Commission action to suspend or revoke license.
• 59-14-204 - Tax basis -- Rate -- Future increase -- Restricted account -- Use of revenues.
• 59-14-204.5 - Application of excise tax on tribal lands.
• 59-14-205 - Stamping procedure -- Rules -- Exceptions -- Penalty -- Collection procedure.
• 59-14-206 - Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts.
• 59-14-207.5 - Transactions only with licensed manufacturers, importers, distributors, and retailers.
• 59-14-207.6 - Unstamped cigarettes.
• 59-14-208 - Rules for stamping and packaging procedures -- Penalty.
• 59-14-208.5 - Payment of cigarette tax by consumers.
• 59-14-209 - Penalty for willful violation -- Counterfeit cigarettes.
• 59-14-210 - Prohibited sales of cigarettes.
• 59-14-211 - Penalties for dealing with prohibited cigarettes -- Private right of action.
• 59-14-212 - Reporting of imported cigarettes -- Penalty.
• 59-14-213 - Contraband goods.
• 59-14-214 - Nonparticipating manufacturer equity assessment.
• 59-14-215 - Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps.
• 59-14-301 - Registration and licensing -- Fee -- Bond exceptions.
• 59-14-301.5 - Commission action to suspend or revoke license.
• 59-14-302 - Tax basis -- Rates.
• 59-14-303 - Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments.
• 59-14-304 - Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply.
• 59-14-401 - Refund of taxes paid -- Exemption for exported cigarettes and tobacco products.
• 59-14-402 - Reports of imports and exports of taxable cigarettes and tobacco products.
• 59-14-403 - Duplicate invoice requirements -- Failure to comply -- Penalties.
• 59-14-404 - Administration of chapter by commission.
• 59-14-406 - Assistance for commission.
• 59-14-407 - Reporting of manufacturer name.
• 59-14-409 - Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority.
• 59-14-410 - Action for collection of tax -- Action for refund or credit of tax.
• 59-14-501 - Warning labels required.
• 59-14-502 - Requirements for placement of warning labels.
• 59-14-503 - Authority of commission.
• 59-14-504 - Responsibility for placement of warning labels -- One label required.
• 59-14-505 - Separate offenses -- Evidence of intended sale of products.
• 59-14-506 - Contraband goods.
• 59-14-507 - Penalty for violation.
• 59-14-508 - Federal laws to supersede these requirements.
• 59-14-509 - Restrictions on mail order or Internet sales.
• 59-14-601 - Definitions.
• 59-14-602 - Certifications -- Directories -- Tax stamps.
• 59-14-603 - Directory of cigarettes approved for stamping and sale.
• 59-14-604 - Prohibition against stamping, sale, or import of cigarettes not in the directory -- Requirement to certify compliance.
• 59-14-605 - Appointment of agent for service of process.
• 59-14-606 - Reporting by stamping agents.
• 59-14-607 - Administrative rulemaking authority.
• 59-14-608 - License revocation and penalties.
• 59-14-609 - Effective dates for reporting -- Disgorgement of profits -- Recovery of costs.
• 59-14-610 - Creation of Tobacco Control Restricted Account.
• 59-14-611 - Severability clause.

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