S.B. 5008

1

CIGARETTE TAX REVENUE DISTRIBUTION
2 AMENDMENTS
3 2002 FIFTH SPECIAL SESSION
4 STATE OF UTAH
5 Sponsor: David H. Steele
6 This act amends the Revenue and Taxation Code. The act amends the distribution of the
7 cigarette tax revenue deposited into the Cigarette Tax Restricted Account for fiscal year
8 2002-03 only. The act sunsets on July 1, 2003. The act provides for retrospective operation.
9 This act affects sections of Utah Code Annotated 1953 as follows:
10 AMENDS:
11 63-55b-159, as last amended by Chapter 6, Laws of Utah 2001, First Special Session
12 ENACTS:
13 59-14-204.5, Utah Code Annotated 1953
14 Be it enacted by the Legislature of the state of Utah:
15 Section 1. Section 59-14-204.5 is enacted to read:
16 59-14-204.5. Cigarette Tax Restricted Account distribution.
17 For fiscal year 2002-03 only, $400,000 of the revenue deposited into the Cigarette Tax
18 Restricted Account and appropriated to the Department of Health under Subsection
19 59-14-204 (5)(d)(i) shall be used by the Department of Health for Community and Family Health
20 Services.
21 Section 2. Section 63-55b-159 is amended to read:
22 63-55b-159. Repeal dates -- Title 59.
23 (1) Section 59-7-604 is repealed January 1, 2002.
24 (2) Section 59-9-101.3 is repealed January 1, 2005, and the Labor Commission may not
25 impose an assessment under Section 59-9-101.3 after December 31, 2004.
26 (3) Section 59-14-204.5 is repealed July 1, 2003.
27 Section 3. Retrospective operation.

28 This act has retrospective operation to July 1, 2002.




Legislative Review Note
as of 7-9-02 11:55 AM

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

Office of Legislative Research and General Counsel