Collections
Utah Code

Part 8

Utah Code Ann. tit. 59, ch. 14, pt. 8

Electronic Cigarette and Nicotine Product Licensing and Taxation Act

59-14-802Definitions.59-14-803License to sell electronic cigarette product or nicotine product.59-14-803.5Publication of licensed distributors -- Retailer transaction only with licensed distributor -- Penalty.59-14-804Taxation of electronic cigarette product, alternative nicotine product, nontherapeutic nicotine product.59-14-805Remittance of tax -- Returns -- Invoice required -- Filing requirement-- Exception -- Penalty -- Overpayment.59-14-806Refund of taxes paid -- Exemption for exported electronic cigarettes and nicotine products.59-14-807Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account.59-14-808Restrictions on mail order or Internet sales.59-14-809Commission study on enforcement and collection of tax.59-14-810Electronic cigarette product registry.59-14-811Reports of illegal product.