Utah Code -- Title 59 -- Chapter 14 -- Cigarette and Tobacco Tax and Licensing Act

Code in HTML Format with Links to Zipped WordPerfect

Updated: 28 May 2009

59-14-101    Short title.

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59-14-102    Definitions.

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59-14-201    License -- Fee -- Bond -- Exceptions.

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59-14-202    Issuance of licenses -- Common carrier licenses -- Contents -- Valid for three years -- Revocation -- Distribution requirements.

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59-14-203    Failure to obtain a license -- Penalty.

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59-14-203.5    Commission action to suspend or revoke license.

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59-14-204    Tax basis -- Rate -- Future increase -- Restricted account -- Use of revenues.

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59-14-204.5    Application of excise tax on tribal lands.

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59-14-205    Stamping procedure -- Rules -- Exceptions -- Penalty -- Collection procedure.

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59-14-206    Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts.

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59-14-207.5    Transactions only with licensed manufacturers, importers, distributors, and retailers.

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59-14-207.6    Unstamped cigarettes.

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59-14-208    Rules for stamping and packaging procedures -- Penalty.

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59-14-208.5    Payment of cigarette tax by consumers.

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59-14-209    Penalty for willful violation -- Counterfeit cigarettes.

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59-14-210    Prohibited sales of cigarettes.

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59-14-211    Penalties for dealing with prohibited cigarettes -- Private right of action.

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59-14-212    Reporting of imported cigarettes -- Penalty.

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59-14-213    Contraband goods.

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59-14-214    Nonparticipating manufacturer equity assessment.

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59-14-301    Registration and licensing -- Fee -- Bond exceptions.

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59-14-301.5    Commission action to suspend or revoke license.

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59-14-302    Tax basis -- Rates.

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59-14-303    Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments.

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59-14-401    Refund of taxes paid -- Exemption for exported cigarettes and tobacco products.

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59-14-402    Reports of imports and exports of taxable cigarettes and tobacco products.

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59-14-403    Duplicate invoice requirements -- Failure to comply -- Penalties.

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59-14-404    Administration of chapter by commission.

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59-14-406    Assistance for commission.

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59-14-407    Reporting of manufacturer name.

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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.

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59-14-410    Action for collection of tax -- Action for refund or credit of tax.

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59-14-501    Warning labels required.

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59-14-502    Requirements for placement of warning labels.

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59-14-503    Authority of commission.

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59-14-504    Responsibility for placement of warning labels -- One label required.

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59-14-505    Separate offenses -- Evidence of intended sale of products.

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59-14-506    Contraband goods.

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59-14-507    Penalty for violation.

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59-14-508    Federal laws to supersede these requirements.

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59-14-509    Restrictions on mail order or Internet sales.

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59-14-601    Definitions.

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59-14-602    Certifications -- Directories -- Tax stamps.

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59-14-603    Directory of cigarettes approved for stamping and sale.

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59-14-604    Prohibition against stamping, sale, or import of cigarettes not in the directory -- Requirement to certify compliance.

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59-14-605    Appointment of agent for service of process.

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59-14-606    Reporting by stamping agents.

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59-14-607    Administrative rulemaking authority.

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59-14-608    License revocation and penalties.

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59-14-609    Effective dates for reporting -- Disgorgement of profits -- Recovery of costs.

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59-14-610    Creation of Tobacco Control Restricted Account.

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59-14-611    Severability clause.

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means this portion of the Utah Code has been modified since the last update on 6 May 2009.

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Last revised: 28 May 2009

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