Part

Electronic Cigarette and Nicotine Product Licensing and Taxation Act

Title 59 — Revenue and Taxation §§ 59-14-802–59-14-811

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