There is a newer version of the Utah Code
2010 Utah Code
Title 59 - Revenue and Taxation
Chapter 19 - Illegal Drug Stamp Tax Act
- 59-19-101 - Short title.
- 59-19-102 - Definitions.
- 59-19-103 - Tax imposed on marihuana and controlled substances.
- 59-19-104 - Stamps evidencing tax paid to be provided and sold by the commission.
- 59-19-105 - Stamps to be affixed to marihuana and controlled substance -- Anonymity provided when purchasing stamps -- Collection and distribution of tax -- Property in kind.
- 59-19-106 - Civil penalty -- Criminal penalty -- Statute of limitations -- Burden of proof.
- 59-19-107 - Commission to administer tax -- No criminal immunity for dealers.
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