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UTAH STATUTES AND CODES
59-14-206 - Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts.
59-14-206. Sales of stamps -- Deposit of revenues -- Redemption of unused stamps-- Discount on lump purchases of stamps -- Unlawful acts.
(1) The commission may prepare stamps for use on packages and containers of cigarettesaccording to its specifications, designs, and denominations and shall keep an accurate record ofall stamps for which the commission is responsible. The cost of the stamps shall be charged toany appropriation made to defray the costs of administering this chapter.
(2) The commission shall sell stamps only to persons holding licenses issued as providedin this chapter.
(a) The money received from the sale of the stamps, and all other money received frompenalties, fees, and taxes provided by this chapter shall be deposited in the General Fund.
(b) The commission may deliver stamps in face value not to exceed 90% of the penalsum of the licensee's bond to any licensee without payment. The licensee shall pay for stampswithin 60 days of the date the stamps were delivered on credit to the licensee.
(c) Unused stamps may be redeemed within three years of their purchase by presentationto the commission of a claim by the person to whom they were originally sold. The redemptionclaim shall be accompanied by the unused stamps.
(d) The commission shall certify a redemption claim with its approval to the state auditor,who shall draw a warrant upon the state treasurer for the payment of the claim.
(3) The commission shall allow a discount of 4% upon the entire amount to each licenseefor each single purchase of stamps amounting to $25 or more.
(4) It is unlawful for any person to sell or dispose of stamps to any other person. However, stamps may be distributed to the various places of sale by the main office whenever aperson owns or operates more than one place of sale. Each place of sale shall have a separatelicense and cancellation stamp.
(1) The commission may prepare stamps for use on packages and containers of cigarettesaccording to its specifications, designs, and denominations and shall keep an accurate record ofall stamps for which the commission is responsible. The cost of the stamps shall be charged toany appropriation made to defray the costs of administering this chapter.
(2) The commission shall sell stamps only to persons holding licenses issued as providedin this chapter.
(a) The money received from the sale of the stamps, and all other money received frompenalties, fees, and taxes provided by this chapter shall be deposited in the General Fund.
(b) The commission may deliver stamps in face value not to exceed 90% of the penalsum of the licensee's bond to any licensee without payment. The licensee shall pay for stampswithin 60 days of the date the stamps were delivered on credit to the licensee.
(c) Unused stamps may be redeemed within three years of their purchase by presentationto the commission of a claim by the person to whom they were originally sold. The redemptionclaim shall be accompanied by the unused stamps.
(d) The commission shall certify a redemption claim with its approval to the state auditor,who shall draw a warrant upon the state treasurer for the payment of the claim.
(3) The commission shall allow a discount of 4% upon the entire amount to each licenseefor each single purchase of stamps amounting to $25 or more.
(4) It is unlawful for any person to sell or dispose of stamps to any other person. However, stamps may be distributed to the various places of sale by the main office whenever aperson owns or operates more than one place of sale. Each place of sale shall have a separatelicense and cancellation stamp.
Amended by Chapter 330, 1997 General Session
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