Utah Code > Title 59 > Chapter 14 > Part 4 – Cigarettes and Tobacco Products


§ 59-14-401	Refund of taxes paid — Exemption for exported cigarettes and tobacco products
§ 59-14-402	Reports of imports and exports of taxable cigarettes and tobacco products
§ 59-14-403	Duplicate invoice requirements — Failure to comply — Penalties
§ 59-14-404	Administration of chapter by commission
§ 59-14-406	Assistance for commission
§ 59-14-407	Reporting of manufacturer name
§ 59-14-409	Definitions — Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer — Interest — Rulemaking authority
§ 59-14-410	Action for collection of tax — Action for refund or credit of tax

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Terms Used In Utah Code > Title 59 > Chapter 14 > Part 4 - Cigarettes and Tobacco Products

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.
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
City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
Escrow: Money given to a third party to be held for payment until certain conditions are met.
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
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
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