Electronic Cigarette and Nicotine Product Licensing and Taxation Act

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Cigarette and Tobacco Tax and Licensing Act
  5. Electronic Cigarette and Nicotine Product Licensing and Taxation Act

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Section
801

Title.

Section
802

Definitions.

Section
803

License to sell electronic cigarette product or nicotine product.

Section
804

Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device.

Section
805

Remittance of tax -- Returns -- Invoice required -- Filing requirement-- Exception -- Penalty -- Overpayment.

Section
806

Refund of taxes paid -- Exemption for exported electronic cigarettes and nicotine products.

Section
807

Electronic Cigarette Substance and Nicotine Product Tax Restricted Account.

Section
808

Restrictions on mail order or Internet sales.