59-19-104 - Stamps evidencing tax paid to be provided and sold by the commission. - Utah Statutes

59-19-104. Stamps evidencing tax paid to be provided and sold by the commission.
(1) The commission shall adopt a uniform system of providing, affixing, and displayingofficial stamps, official labels, or other official indicia for marihuana and controlled substances onwhich a tax is imposed.
(2) A dealer may not possess any marihuana or controlled substance upon which a tax isimposed by this chapter, unless the tax has been paid on the marihuana or other controlledsubstance as evidenced by a stamp or other official indicia.
(3) Official stamps, labels, or other indicia to be affixed to all marihuana or controlledsubstances shall be purchased from the commission. The purchaser shall pay 100% of face valuefor each stamp, label, or other indicia at the time of the purchase.

Enacted by Chapter 246, 1988 General Session