§ 59-14-301 Registration and licensing — Fee — Bond exceptions
§ 59-14-302 Tax basis — Rates
§ 59-14-303 Remittance of tax — Returns — Invoice required — Filing requirements — Reports — Exceptions — Penalties — Overpayments
§ 59-14-304 Transitional inventory tax on tobacco products — Penalties and interest for failure to comply
§ 59-14-305 Credit or refund for cigarette rolling machine operator

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Terms Used In Utah Code > Title 59 > Chapter 14 > Part 3 - Tobacco Products

  • 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
  • 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
  • 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.
  • 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
  • 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
  • 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
  • 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