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Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps.
