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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 19 Illegal Drug Stamp Tax Act
Section 107 Commission to administer tax -- No criminal immunity for dealers.

59-19-107. Commission to administer tax -- No criminal immunity for dealers.
(1) The commission shall administer this chapter and may adopt rules necessary to enforce this chapter.
(2) Nothing in this chapter requires persons lawfully in possession of marihuana or a controlled substance to pay the tax required under this chapter.
(3) Nothing in this chapter provides immunity of any kind for a dealer from criminal prosecution under Utah law.

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