Utah Code 59-14-104. Rate reduction for modified risk tobacco products
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(1) Beginning July 1, 2021, the tax imposed under this chapter is reduced in accordance with Subsection (2):
Terms Used In Utah Code 59-14-104
- manufacturer: means a person that:(13)(a)(i) manufactures, fabricates, assembles, processes, or labels a finished cigarette; or(13)(a)(ii) makes, modifies, mixes, manufactures, fabricates, assembles, processes, labels, repackages, relabels, or imports an electronic cigarette product or a nicotine product. See Utah Code 59-14-102
- Tobacco product: includes :
(24)(b)(i) a cigarette produced from a cigarette rolling machine;(24)(b)(ii) a little cigar; or(24)(b)(iii) moist snuff. See Utah Code 59-14-102- United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
(1)(a) on the first day of a calendar quarter; and(1)(b) after a 90-day period beginning on the day on which the commission receives a notice from the manufacturer of a product that has received a modified risk tobacco product order from the United States Food and Drug Administration.(2) The tax imposed under this chapter is reduced by:(2)(a) 50% for any product that is issued a modified risk tobacco product order under 21 U.S.C. § 387k(g)(1); and(2)(b) 25% for any product that is issued a modified risk tobacco product order under 21 U.S.C. § 387k(g)(2). - Tobacco product: includes :