Utah Code Ann. tit. 59, ch. 14, pt. 2 – Cigarettes | Midpage

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Utah Code

Part 2

Utah Code Ann. tit. 59, ch. 14, pt. 2

Cigarettes

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inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps.