Utah Chapter 14 — Cigarette And Tobacco Tax And Licensing Act

• 59-14-101 — Short Title.
• 59-14-102 — Definitions.
• 59-14-201 — License -- Fee -- Bond -- Exceptions.
• 59-14-202 — Issuance Of Licenses -- Common Carrier Licenses -- Contents -- Valid For Three Years -- Revocation -- Distribution Requirements.
• 59-14-203 — Failure To Obtain A License -- Penalty.
• 59-14-203.5 — Commission Action To Suspend Or Revoke License.
• 59-14-204 — Tax Basis -- Rate -- Future Increase -- Restricted Account -- Use Of Revenues.
• 59-14-204.5 — Application Of Excise Tax On Tribal Lands.
• 59-14-205 — Stamping Procedure -- Rules -- Exceptions -- Penalty -- Collection Procedure.
• 59-14-206 — Sales Of Stamps -- Deposit Of Revenues -- Redemption Of Unused Stamps -- Discount On Lump Purchases Of Stamps -- Unlawful Acts.
• 59-14-207.5 — Transactions Only With Licensed Manufacturers, Importers, Distributors, And Retailers.
• 59-14-207.6 — Unstamped Cigarettes.
• 59-14-208 — Rules For Stamping And Packaging Procedures -- Penalty.
• 59-14-208.5 — Payment Of Cigarette Tax By Consumers.
• 59-14-209 — Penalty For Willful Violation -- Counterfeit Cigarettes.
• 59-14-210 — Prohibited Sales Of Cigarettes.
• 59-14-211 — Penalties For Dealing With Prohibited Cigarettes -- Private Right Of Action.
• 59-14-212 — Reporting Of Imported Cigarettes -- Penalty.
• 59-14-213 — Contraband Goods.
• 59-14-214 — Nonparticipating Manufacturer Equity Assessment.
• 59-14-215 — Transitional Inventory Tax On Cigarettes -- Penalties And Interest For Failure To Comply -- Credit Or Refund For Outdated, Unaffixed Stamps.
• 59-14-301 — Registration And Licensing -- Fee -- Bond Exceptions.
• 59-14-301.5 — Commission Action To Suspend Or Revoke License.
• 59-14-302 — Tax Basis -- Rates.
• 59-14-303 — Remittance Of Tax -- Returns -- Invoice Required -- Filing Requirements -- Reports -- Exceptions -- Penalties -- Overpayments.
• 59-14-304 — Transitional Inventory Tax On Tobacco Products -- Penalties And Interest For Failure To Comply.
• 59-14-401 — Refund Of Taxes Paid -- Exemption For Exported Cigarettes And Tobacco Products.
• 59-14-402 — Reports Of Imports And Exports Of Taxable Cigarettes And Tobacco Products.
• 59-14-403 — Duplicate Invoice Requirements -- Failure To Comply -- Penalties.
• 59-14-404 — Administration Of Chapter By Commission.
• 59-14-406 — Assistance For Commission.
• 59-14-407 — Reporting Of Manufacturer Name.
• 59-14-409 — Definitions -- Credit Or Refund For Tax Paid On Cigarette Or Tobacco Product That Is Destroyed Or Returned To The Manufacturer -- Interest -- Rulemaking Authority.
• 59-14-410 — Action For Collection Of Tax -- Action For Refund Or Credit Of Tax.
• 59-14-501 — Warning Labels Required.
• 59-14-502 — Requirements For Placement Of Warning Labels.
• 59-14-503 — Authority Of Commission.
• 59-14-504 — Responsibility For Placement Of Warning Labels -- One Label Required.
• 59-14-505 — Separate Offenses -- Evidence Of Intended Sale Of Products.
• 59-14-506 — Contraband Goods.
• 59-14-507 — Penalty For Violation.
• 59-14-508 — Federal Laws To Supersede These Requirements.
• 59-14-509 — Restrictions On Mail Order Or Internet Sales.
• 59-14-601 — Definitions.
• 59-14-602 — Certifications -- Directories -- Tax Stamps.
• 59-14-603 — Directory Of Cigarettes Approved For Stamping And Sale.
• 59-14-604 — Prohibition Against Stamping, Sale, Or Import Of Cigarettes Not In The Directory -- Requirement To Certify Compliance.
• 59-14-605 — Appointment Of Agent For Service Of Process.
• 59-14-606 — Reporting By Stamping Agents.
• 59-14-607 — Administrative Rulemaking Authority.
• 59-14-608 — License Revocation And Penalties.
• 59-14-609 — Effective Dates For Reporting -- Disgorgement Of Profits -- Recovery Of Costs.
• 59-14-610 — Creation Of Tobacco Control Restricted Account.
• 59-14-611 — Severability Clause.