Utah Code 59-14-204.5. Application of excise tax on tribal lands
Current as of: 2024 | Check for updates
|
Other versions
(1)
Terms Used In Utah Code 59-14-204.5
- Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
- Indian tribal entity: means a federally recognized Indian tribe, tribal entity, or any other person doing business as a distributor or retailer of cigarettes on tribal lands located in the state. See Utah Code 59-14-102
- Person: means :(24)(a) an individual;(24)(b) an association;(24)(c) an institution;(24)(d) a corporation;(24)(e) a company;(24)(f) a trust;(24)(g) a limited liability company;(24)(h) a partnership;(24)(i) a political subdivision;(24)(j) a government office, department, division, bureau, or other body of government; and(24)(k) any other organization or entity. See Utah Code 68-3-12.5
- Stamp: means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205. See Utah Code 59-14-102
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- Tribal lands: means land held by the United States in trust for a federally recognized Indian tribe. See Utah Code 59-14-102
(1)(a) Cigarettes sold to or received by members of a federally recognized Indian tribe that are purchased or received on the tribal lands are not subject to the tax imposed by Section59-14-204 .(1)(b) Cigarettes exempt from tax under Section 5704, Internal Revenue Code, and distributed in accordance with federal regulations are not subject to the tax imposed by Section59-14-204 .
(2)
(2)(a)
(2)(a)(i) The tax applicable to cigarettes sold to or received by nontribal members on tribal lands is equal to the state tax imposed by Section 59-14-204 , minus any tribal tax actually paid.
(2)(a)(ii) For purposes of this section, nontribal members includes any person who is not a member of the Indian tribe that is selling the cigarettes.
(2)(b) If the application of the tax offset for tribal taxes permitted in Subsection (2)(a) results in a negative balance, the taxes owed to the state are zero.
(2)(c)
(2)(c)(i) Cigarettes taxed pursuant to this Subsection (2) shall bear a tax stamp as required by Section 59-14-205 in an amount equal to the tax imposed by Section 59-14-204 .
(2)(c)(ii) The commission shall at least semi-annually rebate to an Indian tribal entity that is in compliance with this chapter the lesser of:
(2)(c)(ii)(A) an amount equal to the tribal tax imposed on sales under this Subsection (2) ; or
(2)(c)(ii)(B) the face value of the tax stamps affixed to cigarettes sold under this Subsection (2) .