PocketLaw | Utah Code | Cigarettes

Cigarettes

Checkout our iOS App for a better way to browser and research.

License -- Application of part -- Fee -- Bond -- Exceptions.

Issuance of licenses -- Common carrier licenses -- Contents -- Valid for three years -- Revocation -- Distribution requirements.

Failure to obtain a license -- Penalty.

Tax basis -- Rate -- Future increase -- Cigarette Tax Restricted Account -- Appropriation and expenditure of revenues.

Application of excise tax on tribal lands.

Stamping procedure -- Rules -- Exceptions -- Penalty -- Collection procedure.

Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts.

Transactions only with licensed manufacturers, importers, distributors, and retailers.

Unstamped cigarettes.

Rules for stamping and packaging procedures -- Penalty.

Payment of cigarette tax by consumers.

Penalty for willful violation -- Counterfeit cigarettes.

Prohibited sales of cigarettes.

Penalties for dealing with prohibited cigarettes -- Private right of action.

Reporting of imported cigarettes -- Penalty.

Contraband goods.

Nonparticipating manufacturer equity assessment.

Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps.