Part

Cigarettes

Title 59 — Revenue and Taxation §§ 59-14-201–59-14-215

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Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps