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215 - Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps.