Creation of Tobacco Control Restricted Account.

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Cigarette and Tobacco Tax and Licensing Act
  5. Tobacco Manufacturer Stamping Enforcement Provisions
  6. Creation of Tobacco Control Restricted Account.

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  • (1) There is created within the General Fund a restricted account known as the Tobacco Control Restricted Account.
  • (2) The Tobacco Control Restricted Account consists of:
    • (a) all profits, gains, gross receipts, or other benefits ordered to be disgorged by the court under the provisions of Subsection 59-14-609(3); and
    • (b) interest on account money.
  • (3) Upon appropriations by the Legislature, money from the account shall be used for the enforcement of this part and the Master Settlement Agreement.




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