§ 59-14-201 License — Application of part — Fee — Bond — Exceptions
§ 59-14-202 Issuance of licenses — Common carrier licenses — Contents — Valid for three years — Revocation — Distribution requirements
§ 59-14-203 Failure to obtain a license — Penalty
§ 59-14-204 Tax basis — Rate — Future increase — Cigarette Tax Restricted Account — Appropriation and expenditure of revenues
§ 59-14-204.5 Application of excise tax on tribal lands
§ 59-14-205 Stamping procedure — Rules — Exceptions — Penalty — Collection procedure
§ 59-14-206 Sales of stamps — Deposit of revenues — Redemption of unused stamps — Discount on lump purchases of stamps — Unlawful acts
§ 59-14-207.5 Transactions only with licensed manufacturers, importers, distributors, and retailers
§ 59-14-207.6 Unstamped cigarettes
§ 59-14-208 Rules for stamping and packaging procedures — Penalty
§ 59-14-208.5 Payment of cigarette tax by consumers
§ 59-14-209 Penalty for willful violation — Counterfeit cigarettes
§ 59-14-210 Prohibited sales of cigarettes
§ 59-14-211 Penalties for dealing with prohibited cigarettes — Private right of action
§ 59-14-212 Reporting of imported cigarettes — Penalty
§ 59-14-213 Contraband goods
§ 59-14-214 Nonparticipating manufacturer equity assessment
§ 59-14-215 Transitional inventory tax on cigarettes — Penalties and interest for failure to comply — Credit or refund for outdated, unaffixed stamps
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Terms Used In Utah Code > Title 59 > Chapter 14 > Part 2 - Cigarettes

  • 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.
  • 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.
  • 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
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • 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.
  • 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
  • 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
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • 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
  • 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
  • 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.
  • 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
  • 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