There is a newer version of the Utah Code
2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 14 - Cigarette and Tobacco Tax and Licensing Act
Part 2 - Cigarettes
- Section 201 - License -- Application of part -- Fee -- Bond -- Exceptions.
- Section 202 - Issuance of licenses -- Common carrier licenses -- Contents -- Valid for three years -- Revocation -- Distribution requirements.
- Section 203 - Failure to obtain a license -- Penalty.
- Section 203.5 - Commission action to suspend or revoke license.
- Section 204 - Tax basis -- Rate -- Future increase -- Cigarette Tax Restricted Account -- Appropriation and expenditure of revenues.
- Section 204.5 - Application of excise tax on tribal lands.
- Section 205 - Stamping procedure -- Rules -- Exceptions -- Penalty -- Collection procedure.
- Section 206 - Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts.
- Section 207.5 - Transactions only with licensed manufacturers, importers, distributors, and retailers.
- Section 207.6 - Unstamped cigarettes.
- Section 208 - Rules for stamping and packaging procedures -- Penalty.
- Section 208.5 - Payment of cigarette tax by consumers.
- Section 209 - Penalty for willful violation -- Counterfeit cigarettes.
- Section 210 - Prohibited sales of cigarettes.
- Section 211 - Penalties for dealing with prohibited cigarettes -- Private right of action.
- Section 212 - Reporting of imported cigarettes -- Penalty.
- Section 213 - Contraband goods.
- Section 214 - Nonparticipating manufacturer equity assessment.
- Section 215 - Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps.
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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