There is a newer version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 19 Illegal Drug Stamp Tax Act
- Section 101 Short title.
- Section 102 Definitions.
- Section 103 Tax imposed on marihuana and controlled substances.
- Section 104 Stamps evidencing tax paid to be provided and sold by the commission.
- Section 105 Stamps to be affixed to marihuana and controlled substance -- Anonymity provided when purchasing stamps -- Collection and distribution of tax -- Property in kind.
- Section 106 Civil penalty -- Criminal penalty -- Statute of limitations -- Burden of proof.
- Section 107 Commission to administer tax -- No criminal immunity for dealers.
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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