2006 Utah Code - 59-14-102 — Definitions.

     59-14-102.   Definitions.
     As used in this chapter:
     (1) "Cigarette" means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape, and whether or not such tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco.
     (2) "Counterfeit cigarette" means:
     (a) cigarettes that have false manufacturing labels; or
     (b) packages of cigarettes bearing counterfeit tax stamps.
     (3) "Importer" means any person who imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution.
     (4) "Indian tribal entity" means a federally recognized Indian tribe, tribal entity, or any other person doing business as a distributor or retailer of cigarettes on tribal lands located in the state.
     (5) "Manufacturer" means any person who manufactures, fabricates, assembles, processes, or labels a finished cigarette.
     (6) "Retailer" means any person who sells or distributes cigarettes or intends to sell or distribute cigarettes to a consumer in the state.
     (7) "Stamp" or "stamps" means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-204.
     (8) "Tobacco products" means all products made of, or containing tobacco, except cigarettes.
     (9) "Tribal lands" means land held by the United States in trust for a federally recognized Indian tribe.

Amended by Chapter 217, 2004 General Session