Terms Used In Utah Code > Title 59 > Chapter 14 - Cigarette and Tobacco Tax and Licensing Act

• Administrator: means the same as that term is defined in Subsection (187). See Utah Code 31A-1-301
• Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Affiliate: means a person who controls, is controlled by, or is under common control with, another person. See Utah Code 31A-1-301
• Agency: means :
       (6)(a) a person other than an individual, including a sole proprietorship by which an individual does business under an assumed name; and
       (6)(b) an insurance organization licensed or required to be licensed under Section 31A-23a-301, 31A-25-207, or 31A-26-209. See Utah Code 31A-1-301
• Alternative nicotine product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Brand family: is a s defined in Section 59-14-601. See Utah Code 59-14-702
• Brand family: means :
       (1)(a) all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including: "menthol" "lights" "kings" and "100s"; and
       (1)(b) any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes. See Utah Code 59-14-601
• Certificate: means evidence of insurance given to:
       (23)(a) an insured under a group insurance policy; or
       (23)(b) a third party. See Utah Code 31A-1-301
• Cigarette: means a roll made wholly or in part of tobacco:
       (2)(a) regardless of:

            (2)(a)(i) the size of the roll;

            (2)(a)(ii) the shape of the roll;

            (2)(a)(iii) whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or

            (2)(a)(iv) whether the tobacco is heated or burned; and
       (2)(b) if the roll has a wrapper or cover that is made of paper or any other substance or material except tobacco. See Utah Code 59-14-102
• Cigarette rolling machine: means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes. See Utah Code 59-14-102
• Cigarette rolling machine operator: means a person who:
       (4)(a)

            (4)(a)(i) controls, leases, owns, possesses, or otherwise has available for use a cigarette rolling machine; and

            (4)(a)(ii) makes the cigarette rolling machine available for use by another person to produce a cigarette; or
       (4)(b) offers for sale, at retail, a cigarette produced from the cigarette rolling machine. See Utah Code 59-14-102
• City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• Commission: means the State Tax Commission as defined in Section 59-1-101. See Utah Code 59-14-601
• Commission: means the Title and Escrow Commission created in Section 31A-2-403. See Utah Code 31A-2-402
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Concurrence: means the entities given a concurring role must jointly agree for the action to be taken. See Utah Code 31A-2-402
• Consumer: means a person that is not required:
       (5)(a) under Section 59-14-201 to obtain a license under Section 59-14-202;
       (5)(b) under Section 59-14-301 to obtain a license under Section 59-14-202; or
       (5)(c) to obtain a license under Section 59-14-803. See Utah Code 59-14-102
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the Insurance Department. See Utah Code 31A-1-301
• Distributor: means a person, wherever residing or located, who purchases nontax-paid cigarettes and stores, sells, or otherwise disposes of the cigarettes. See Utah Code 59-14-601
• Docket: A log containing brief entries of court proceedings.
• Dual licensed title licensee: means a title licensee who holds:
       (3)(a) an individual title insurance producer license as a title licensee; and
       (3)(b) a license or certificate under:

            (3)(b)(i) Title 61, Chapter 2c, Utah Residential Mortgage Practices and Licensing Act;

            (3)(b)(ii) Title 61, Chapter 2f, Real Estate Licensing and Practices Act; or

            (3)(b)(iii) Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act. See Utah Code 31A-2-402
• Electronic cigarette: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
• Electronic cigarette product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
• Electronic cigarette substance: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
• Employee: means :
       (57)(a) an individual employed by an employer; or
       (57)(b) an individual who meets the requirements of Subsection (55)(b). See Utah Code 31A-1-301
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• Escrow: means :
            (64)(a)(i) a transaction that effects the sale, transfer, encumbering, or leasing of real property, when a person not a party to the transaction, and neither having nor acquiring an interest in the title, performs, in accordance with the written instructions or terms of the written agreement between the parties to the transaction, any of the following actions:

                 (64)(a)(i)(A) the explanation, holding, or creation of a document; or

                 (64)(a)(i)(B) the receipt, deposit, and disbursement of money; or
            (64)(a)(ii) a settlement or closing involving:

                 (64)(a)(ii)(A) a mobile home;

                 (64)(a)(ii)(B) a grazing right;

                 (64)(a)(ii)(C) a water right; or

                 (64)(a)(ii)(D) other personal property authorized by the commissioner. See Utah Code 31A-1-301
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Filed: means that a filing is:
            (69)(a)(i) submitted to the department as required by and in accordance with applicable statute, rule, or filing order;
            (69)(a)(ii) received by the department within the time period provided in applicable statute, rule, or filing order; and
            (69)(a)(iii) accompanied by the appropriate fee in accordance with:

                 (69)(a)(iii)(A) Section 31A-3-103; or

                 (69)(a)(iii)(B) rule. See Utah Code 31A-1-301
• Filing: when used as a noun, means an item required to be filed with the department including:
       (70)(a) a policy;
       (70)(b) a rate;
       (70)(c) a form;
       (70)(d) a document;
       (70)(e) a plan;
       (70)(f) a manual;
       (70)(g) an application;
       (70)(h) a report;
       (70)(i) a certificate;
       (70)(j) an endorsement;
       (70)(k) an actuarial certification;
       (70)(l) a licensee annual statement;
       (70)(m) a licensee renewal application;
       (70)(n) an advertisement;
       (70)(o) a binder; or
       (70)(p) an outline of coverage. See Utah Code 31A-1-301
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Importer: means a person that imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution. See Utah Code 59-14-102
• 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
• Individual: means a natural person. See Utah Code 31A-1-301
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Insurance: includes :
            (96)(b)(i) a risk distributing arrangement providing for compensation or replacement for damages or loss through the provision of a service or a benefit in kind;
            (96)(b)(ii) a contract of guaranty or suretyship entered into by the guarantor or surety as a business and not as merely incidental to a business transaction; and
            (96)(b)(iii) a plan in which the risk does not rest upon the person who makes an arrangement, but with a class of persons who have agreed to share the risk. See Utah Code 31A-1-301
• Insurance adjuster: means a person who directs or conducts the investigation, negotiation, or settlement of a claim under an insurance policy other than life insurance or an annuity, on behalf of an insurer, policyholder, or a claimant under an insurance policy. See Utah Code 31A-1-301
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Land: includes :
       (18)(a) land;
       (18)(b) a tenement;
       (18)(c) a hereditament;
       (18)(d) a water right;
       (18)(e) a possessory right; and
       (18)(f) a claim. See Utah Code 68-3-12.5
• License: includes a certificate of authority issued to an insurer. See Utah Code 31A-1-301
• Licensee: means a person that holds a valid license to sell an electronic cigarette product or a nicotine product. See Utah Code 59-14-802
• Little cigar: means a roll for smoking that:
       (12)(a) is made wholly or in part of tobacco;
       (12)(b) uses an integrated cellulose acetate filter or other similar filter; and
       (12)(c) is wrapped in a substance:

            (12)(c)(i) containing tobacco; and

            (12)(c)(ii) that is not exclusively natural leaf tobacco. See Utah Code 59-14-102
• 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
• Member: means a person having membership rights in an insurance corporation. See Utah Code 31A-1-301
• Moist snuff: means tobacco that:
       (14)(a) is finely cut, ground, or powdered;
       (14)(b) has at least 45% moisture content, as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
       (14)(c) is not intended to be:

            (14)(c)(i) smoked; or

            (14)(c)(ii) placed in the nasal cavity; and
       (14)(d) except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including:

            (14)(d)(i) tablets;

            (14)(d)(ii) lozenges;

            (14)(d)(iii) strips;

            (14)(d)(iv) sticks; or

            (14)(d)(v) packages containing multiple single-use units. See Utah Code 59-14-102
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Mutual: means a mutual insurance corporation. See Utah Code 31A-1-301
• Nicotine: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
• Nicotine product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
• Nonparticipating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Utah Code 59-14-601
• Nontherapeutic nicotine device: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
• Nontherapeutic nicotine device substance: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
• Nontherapeutic nicotine product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
• Order: means an order of the commissioner. See Utah Code 31A-1-301
• Participating manufacturer: has the meaning given that term in Section II(jj) of the Master Settlement Agreement and all amendments thereto. See Utah Code 59-14-601
• Person: includes :
       (146)(a) an individual;
       (146)(b) a partnership;
       (146)(c) a corporation;
       (146)(d) an incorporated or unincorporated association;
       (146)(e) a joint stock company;
       (146)(f) a trust;
       (146)(g) a limited liability company;
       (146)(h) a reciprocal;
       (146)(i) a syndicate; or
       (146)(j) another similar entity or combination of entities acting in concert. See Utah Code 31A-1-301
• 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
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Prefilled electronic cigarette: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
• Prefilled nontherapeutic nicotine device: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
• Proceeding: includes an action or special statutory proceeding. See Utah Code 31A-1-301
• Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
• producer: means a person licensed or required to be licensed under the laws of this state to sell, solicit, or negotiate insurance. See Utah Code 31A-1-301
• Property: includes both real and personal property. See Utah Code 68-3-12.5
• Quorum: The number of legislators that must be present to do business.
• Real Estate Commission: means the Real Estate Commission created in Section 61-2f-103. See Utah Code 31A-2-402
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Retailer: means a person that:
       (22)(a) sells or distributes a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state; or
       (22)(b) intends to sell or distribute a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state. See Utah Code 59-14-102
• Security: means a:
            (176)(a)(i) note;
            (176)(a)(ii) stock;
            (176)(a)(iii) bond;
            (176)(a)(iv) debenture;
            (176)(a)(v) evidence of indebtedness;
            (176)(a)(vi) certificate of interest or participation in a profit-sharing agreement;
            (176)(a)(vii) collateral-trust certificate;
            (176)(a)(viii) preorganization certificate or subscription;
            (176)(a)(ix) transferable share;
            (176)(a)(x) investment contract;
            (176)(a)(xi) voting trust certificate;
            (176)(a)(xii) certificate of deposit for a security;
            (176)(a)(xiii) certificate of interest of participation in an oil, gas, or mining title or lease or in payments out of production under such a title or lease;
            (176)(a)(xiv) commodity contract or commodity option;
            (176)(a)(xv) certificate of interest or participation in, temporary or interim certificate for, receipt for, guarantee of, or warrant or right to subscribe to or purchase any of the items listed in Subsections (176)(a)(i) through (xiv); or
            (176)(a)(xvi) another interest or instrument commonly known as a security. See Utah Code 31A-1-301
• Service of process: The service of writs or summonses to the appropriate party.
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• smokeless tobacco products: means chewing tobacco and snuff. See Utah Code 59-14-501
• 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
• Stamping agent: means a person that is authorized to affix tax stamps to packages or other containers of cigarettes under Section 59-14-205 or any person that is required to pay the tobacco tax imposed pursuant to Section 59-14-302. See Utah Code 59-14-601
• 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
• Statute: A law passed by a legislature.
• Title insurance: means the insuring, guaranteeing, or indemnifying of an owner of real or personal property or the holder of liens or encumbrances on that property, or others interested in the property against loss or damage suffered by reason of liens or encumbrances upon, defects in, or the unmarketability of the title to the property, or invalidity or unenforceability of any liens or encumbrances on the property. See Utah Code 31A-1-301
• Title insurance matter: means a matter related to:
       (5)(a) title insurance;
       (5)(b) an escrow conducted by an individual title insurance producer or agency title insurance producer;
       (5)(c) licensing, examination, and continuing education of an applicant to be a title licensee; or
       (5)(d) conduct of a title licensee. See Utah Code 31A-2-402
• Title licensee: means a person licensed under this title as:
       (6)(a) an agency title insurance producer with a title insurance line of authority;
       (6)(b) an individual title insurance producer with:

            (6)(b)(i) a general title insurance line of authority; or

            (6)(b)(ii) a specific category of authority for title insurance; or
       (6)(c) a title insurance adjuster. See Utah Code 31A-2-402
• 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
• Tribal lands: means land held by the United States in trust for a federally recognized Indian tribe. 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
• Writing: includes :
       (48)(a) printing;
       (48)(b) handwriting; and
       (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5