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H.B. 250

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CIGARETTE TAX - RATE INCREASE

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1997 GENERAL SESSION

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STATE OF UTAH

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Sponsor: John L. Valentine

5    AN ACT RELATING TO REVENUE AND TAXATION; INCREASING THE TAX RATE
6    LEVIED ON CIGARETTES; AND PROVIDING AN EFFECTIVE DATE.
7    This act affects sections of Utah Code Annotated 1953 as follows:
8    AMENDS:
9         59-14-204, as last amended by Chapter 266, Laws of Utah 1991
10    Be it enacted by the Legislature of the state of Utah:
11        Section 1. Section 59-14-204 is amended to read:
12         59-14-204. Tax basis -- Rate -- Future increase.
13        (1) There is levied a tax upon the sale, use, or storage of cigarettes in the state.
14        (2) The rates of the tax levied under Subsection (1) are:
15        (a) [1.325] 1.55 cents on each cigarette, for all cigarettes weighing not more than three
16    pounds per thousand cigarettes; and
17        (b) [1.925] 2.15 cents on each cigarette, for all cigarettes weighing in excess of three
18    pounds per thousand cigarettes.
19        (3) The tax levied under Subsection (1) shall be paid by the manufacturer, jobber,
20    distributor, wholesaler, retailer, user, or consumer.
21        (4) The tax rates specified in this section shall be increased by the commission by the same
22    amount as any future reduction in the federal excise tax on cigarettes.
23        Section 2. Effective date.
24        This act takes effect on July 1, 1997.





Legislative Review Note
    as of 1-21-97 8:36 AM


A limited legal review of this bill raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel


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