2006 Utah Code - 26-42-102 — Definitions.

     26-42-102.   Definitions.
     As used in this chapter:
     (1) "Commission" means the Utah State Tax Commission.
     (2) "Employee" means an employee of a licensee.
     (3) "Enforcing agency" means the state Department of Health, or any local health department enforcing the provisions of this chapter.
     (4) "Licensee" means a person licensed:
     (a) under Section 59-14-201 to sell cigarettes at retail; or
     (b) under Section 59-14-301 to sell tobacco products at retail.
     (5) "License to sell tobacco" or "license" means a license issued:
     (a) under Section 59-14-201 to sell cigarettes at retail; or
     (b) under Section 59-14-301 to sell tobacco products at retail.
     (6) "Tobacco" means cigarettes or tobacco products as defined in Section 59-14-102.

Enacted by Chapter 319, 1998 General Session