Find Laws Find Lawyers Free Legal Forms USA State Laws

UTAH STATUTES AND CODES

59-14-102 - Definitions.

59-14-102. Definitions.
As used in this chapter:
(1) "Cigarette" means a roll for smoking made wholly or in part of tobacco:
(a) regardless of:
(i) the size of the roll;
(ii) the shape of the roll; or
(iii) whether the tobacco is:
(A) flavored;
(B) adulterated; or
(C) mixed with any other ingredient; and
(b) if the wrapper or cover of the roll is made of paper or any other substance or materialexcept tobacco.
(2) "Consumer" means a person that is not required:
(a) under Section 59-14-201 to obtain a license under Section 59-14-202; or
(b) under Section 59-14-301 to obtain a license under Section 59-14-202.
(3) "Counterfeit cigarette" means:
(a) a cigarette that has a false manufacturing label; or
(b) a package of cigarettes bearing a counterfeit tax stamp.
(4) "Importer" means a person who imports into the United States, either directly orindirectly, a finished cigarette for sale or distribution.
(5) "Indian tribal entity" means a federally recognized Indian tribe, tribal entity, or anyother person doing business as a distributor or retailer of cigarettes on tribal lands located in thestate.
(6) "Manufacturer" means a person who manufactures, fabricates, assembles, processes,or labels a finished cigarette.
(7) "Moist snuff" means tobacco that:
(a) is finely:
(i) cut;
(ii) ground; or
(iii) powdered;
(b) has at least 45% moisture content, as determined by the commission by rule made inaccordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
(c) is not intended to be:
(i) smoked; or
(ii) placed in the nasal cavity; and
(d) except for single-use pouches of loose tobacco, is not packaged, produced, sold, ordistributed in single-use units, including:
(i) tablets;
(ii) lozenges;
(iii) strips;
(iv) sticks; or
(v) packages containing multiple single-use units.
(8) "Retailer" means a person that:
(a) sells or distributes a cigarette to a consumer in the state; or
(b) intends to sell or distribute a cigarette to a consumer in the state.


(9) "Stamp" means the indicia required to be placed on a cigarette package that evidencespayment of the tax on cigarettes required by Section 59-14-205.
(10) (a) "Tobacco product" means a product made of, or containing tobacco.
(b) "Tobacco product" includes moist snuff.
(c) "Tobacco product" does not include a cigarette.
(11) "Tribal lands" means land held by the United States in trust for a federallyrecognized Indian tribe.

Amended by Chapter 115, 2010 General Session

Utah Forms by Issue

Utah Abortion Forms
Utah Administration/Filing Fees Forms
Utah Business Forms
Utah Court Forms
> Civil (District)
> Mediation
> Personal Protection
> Small Claims
> Subpoena
Utah Divorce Forms
Utah Expungement Forms
Utah Name Change Forms
Utah Parental Notification Forms
Utah Power of Attorney Forms
Utah Tax Forms

Utah Law

Utah State Laws
    > Utah Child Support
    > Utah Gun Laws
    > Utah Statutes
Utah Courts
Utah Tax
    > Utah State Tax
Utah Labor Laws
    > Utah Unemployment
Utah Agencies
    > Utah Department of Workforce Services
    > Utah DMV
    > Utah State Tax Commission

Utah Court Map

Tips