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2012 Utah Code
Title 59 - Revenue and Taxation
Article 14 - Cigarette and Tobacco Tax and Licensing Act
- Section 101 - Short title.
- Section 102 - Definitions.
- Section 103 - Waiver or reduction of penalty.
- Section 201 - License -- Application of part -- Fee -- Bond -- Exceptions.
- Section 202 - Issuance of licenses -- Common carrier licenses -- Contents -- Valid for three years -- Revocation -- Distribution requirements.
- Section 203 - Failure to obtain a license -- Penalty.
- Section 203.5 - Commission action to suspend or revoke license.
- Section 204 - Tax basis -- Rate -- Future increase -- Cigarette Tax Restricted Account -- Appropriation and expenditure of revenues.
- Section 204.5 - Application of excise tax on tribal lands.
- Section 205 - Stamping procedure -- Rules -- Exceptions -- Penalty -- Collection procedure.
- Section 206 - Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts.
- Section 207.5 - Transactions only with licensed manufacturers, importers, distributors, and retailers.
- Section 207.6 - Unstamped cigarettes.
- Section 208 - Rules for stamping and packaging procedures -- Penalty.
- Section 208.5 - Payment of cigarette tax by consumers.
- Section 209 - Penalty for willful violation -- Counterfeit cigarettes.
- Section 210 - Prohibited sales of cigarettes.
- Section 211 - Penalties for dealing with prohibited cigarettes -- Private right of action.
- Section 212 - Reporting of imported cigarettes -- Penalty.
- Section 213 - Contraband goods.
- Section 214 - Nonparticipating manufacturer equity assessment.
- Section 215 - Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps.
- Section 301 - Registration and licensing -- Fee -- Bond exceptions.
- Section 301.5 - Commission action to suspend or revoke license.
- Section 302 - Tax basis -- Rates.
- Section 303 - Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments.
- Section 304 - Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply.
- Section 305 - Credit or refund for cigarette rolling machine operator.
- Section 401 - Refund of taxes paid -- Exemption for exported cigarettes and tobacco products.
- Section 402 - Reports of imports and exports of taxable cigarettes and tobacco products.
- Section 403 - Duplicate invoice requirements -- Failure to comply -- Penalties.
- Section 404 - Administration of chapter by commission.
- Section 406 - Assistance for commission.
- Section 407 - Reporting of manufacturer name.
- Section 409 - Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority.
- Section 410 - Action for collection of tax -- Action for refund or credit of tax.
- Section 501 - Warning labels required.
- Section 502 - Requirements for placement of warning labels.
- Section 503 - Authority of commission.
- Section 504 - Responsibility for placement of warning labels -- One label required.
- Section 505 - Separate offenses -- Evidence of intended sale of products.
- Section 506 - Contraband goods.
- Section 507 - Penalty for violation.
- Section 508 - Federal laws to supersede these requirements.
- Section 509 - Restrictions on mail order or Internet sales.
- Section 601 - Definitions.
- Section 602 - Certifications -- Directories -- Tax stamps.
- Section 603 - Directory of cigarettes approved for stamping and sale.
- Section 604 - Prohibition against stamping, sale, or import of cigarettes not in the directory -- Requirement to certify compliance.
- Section 605 - Appointment of agent for service of process.
- Section 606 - Reporting by stamping agents.
- Section 607 - Administrative rulemaking authority.
- Section 608 - License revocation and penalties.
- Section 609 - Effective dates for reporting -- Disgorgement of profits -- Recovery of costs.
- Section 610 - Creation of Tobacco Control Restricted Account.
- Section 611 - Severability clause.
- Section 701 - Title.
- Section 702 - Definitions.
- Section 703 - Certification of cigarette rolling machine operators -- Renewal of certification -- Requirements for certification or renewal of certification -- Denial.
- Section 704 - Cigarette rolling machine operator quarterly report to commission.
- Section 705 - Cigarette rolling machine operator shall maintain a secure meter on cigarette rolling machine.
- Section 706 - Revocation of certification -- Denial of certification or revocation of certification appeal procedures -- Removal of cigarette rolling machine from premises.
- Section 707 - Commission rulemaking authority.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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