§ 59-14-801 Title
§ 59-14-802 Definitions
§ 59-14-803 License to sell electronic cigarette product or nicotine product
§ 59-14-803.5 Publication of licensed distributors — Retailer transaction only with licensed distributor — Penalty
§ 59-14-804 Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device
§ 59-14-805 Remittance of tax — Returns — Invoice required — Filing requirement– Exception — Penalty — Overpayment
§ 59-14-806 Refund of taxes paid — Exemption for exported electronic cigarettes and nicotine products
§ 59-14-807 Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account
§ 59-14-808 Restrictions on mail order or Internet sales
§ 59-14-809 Commission study on enforcement and collection of tax
§ 59-14-810 Electronic cigarette product registry
§ 59-14-811 Reports of illegal product

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Terms Used In Utah Code > Title 59 > Chapter 14 > Part 8 - Electronic Cigarette and Nicotine Product Licensing and Taxation Act

  • 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.
  • Alternative nicotine product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
  • 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
  • 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
  • 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
  • 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.
  • 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
  • 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.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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.
  • 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
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5