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  2. U.S. State Codes
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  4. Utah
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  6. Title 59 - Revenue and Taxa...
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  8. Chapter 14 - Cigarette and ...
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  10. Part 2 - Cigarettes


Part 2 - Cigarettes


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215 - Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps.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