reglab/housing_qa huggingface dataset:
UT Code § 59-14-608 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 6 - Tobacco Manufacturer Stamping Enforcement Provisions|Section 608 - License revocation and penalties.

59-14-608. License revocation and penalties.    (1)   (a) The commission may revoke or suspend the license of a stamping agent in the manner provided in Section 59-14-202 if the commission determines that the stamping agent has violated Sections 59-14-604, 59-14-606, or other rule adopted under the provisions of this part.     (b) The penalty imposed under Subsection (1)(a) is in addition to or in lieu of any other civil or criminal remedy provided by law.     (c) Each stamp affixed and each sale or offer to sell cigarettes in violation of Section 59-14-604, or other rule adopted under the provisions of this part, shall constitute a separate violation.     (d) For each violation under Subsection (1)(c), the commissioner may, in addition to the penalty imposed by Subsection (1)(a), impose a civil penalty in an amount not to exceed the greater of 500% of the retail value of the cigarettes or $5,000.       (2)   (a) Any cigarettes that have been sold, offered for sale, or possessed for sale, in this state, or imported for personal consumption in this state, in violation of Section 59-14-604 are:   (i) contraband under Section 59-14-213; and     (ii) subject to seizure and forfeiture as provided in Section 59-14-213.       (b) Cigarettes seized and forfeited under the provisions of this section shall be destroyed and not resold.       (3)   (a) The commission may seek an injunction to:   (i) restrain a threatened or actual violation of this part by a stamping agent; or     (ii) to compel the stamping agent to comply with this part.       (b) In any action brought pursuant to this section, the state is entitled to recover the costs of investigation, costs of the action, and reasonable attorney fees.       (4) A person who violates Section 59-14-604 engages in an unfair and deceptive trade practice in violation of Title 13, Chapter 5, Unfair Practices Act.    Enacted by Chapter 204, 2005 General Session
UT Code § 59-14-609 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 6 - Tobacco Manufacturer Stamping Enforcement Provisions|Section 609 - Effective dates for reporting -- Disgorgement of profits -- Recovery of costs.

59-14-609. Effective dates for reporting -- Disgorgement of profits -- Recovery of costs.    (1) The first report of the stamping agents required by this part are due by June 15, 2005. The first certifications of the tobacco product manufacturers required by this part are due June 30, 2005. The directory required by this part shall be published by the commission no later than August 30, 2005.     (2) In any action brought by the state to enforce this part, the state shall be entitled to recover the costs of investigation, expert witness fees, costs of the action, and reasonable attorney fees.     (3)   (a) If a court determines that a person has violated this part, the court shall order any profits, gain, gross receipts, or other benefit from the violation to be disgorged and paid to the State Treasurer for deposit in the Tobacco Control Restricted Account which is created in Section 59-14-610.     (b) Unless otherwise expressly provided, the remedies or penalties provided by this part are cumulative to each other and to the remedies or penalties available under all other laws of this state.      Enacted by Chapter 204, 2005 General Session
UT Code § 59-14-610 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 6 - Tobacco Manufacturer Stamping Enforcement Provisions|Section 610 - Creation of Tobacco Control Restricted Account.

59-14-610. Creation of Tobacco Control Restricted Account.    (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.    Enacted by Chapter 204, 2005 General Session
UT Code § 59-14-611 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 6 - Tobacco Manufacturer Stamping Enforcement Provisions|Section 611 - Severability clause.

59-14-611. Severability clause.  If a court of competent jurisdiction finds that the provisions of this part and of the Model Tobacco Settlement Act conflict and cannot be harmonized, then the provisions of the Model Tobacco Settlement Act shall control. If any section, subsection, subdivision, paragraph, sentence, clause, or phrase of this part causes the Model Tobacco Settlement Act to no longer constitute a qualifying or model statute, as those terms are defined in the Master Settlement Agreement, then that portion of this part shall not be valid. If any section, subsection, subdivision, paragraph, sentence, clause, or phrase of this part is for any reason held to be invalid, unlawful, or unconstitutional, such decision shall not affect the validity of the remaining portions of this part.  Enacted by Chapter 204, 2005 General Session
UT Code § 59-14-701 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 7 - Cigarette Rolling Machine Operators Act|Section 701 - Title.

59-14-701. Title.  This part is known as the "Cigarette Rolling Machine Operators Act."  Enacted by Chapter 148, 2013 General Session
UT Code § 59-14-702 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 7 - Cigarette Rolling Machine Operators Act|Section 702 - Definitions.

59-14-702. Definitions.  As used in this part:  (1) "Brand family" is as defined in Section 59-14-601.     (2) "Tobacco product manufacturer" is as defined in Section 59-14-601.    Enacted by Chapter 148, 2013 General Session
UT Code § 59-14-704 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 7 - Cigarette Rolling Machine Operators Act|Section 704 - Cigarette rolling machine operator quarterly report to commission.

59-14-704. Cigarette rolling machine operator quarterly report to commission.    (1) A cigarette rolling machine operator shall each quarter report to the commission:   (a) the number of cigarettes, by weight, produced from each of the cigarette rolling machine operator's cigarette rolling machines for the previous calendar quarter;     (b) the brand family and the tobacco product manufacturer of the brand family of the tobacco the cigarette rolling machine operator purchased or was provided for use by the cigarette rolling machine operator's cigarette rolling machine for the previous calendar quarter;     (c) the ounces of tobacco the cigarette rolling machine operator purchased or was provided for use by the cigarette rolling machine operator's cigarette rolling machine for the previous calendar quarter; and     (d) each person from whom the cigarette rolling machine operator purchased or was provided tobacco for use by the cigarette rolling machine operator's cigarette rolling machine for the previous calendar quarter.       (2) A cigarette rolling machine operator shall file the report required by this section on the last day of the month immediately following the last day of the previous calendar quarter.     (3) The commission shall prescribe the form for the report under this section.    Enacted by Chapter 148, 2013 General Session
UT Code § 59-14-705 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 7 - Cigarette Rolling Machine Operators Act|Section 705 - Cigarette rolling machine operator shall maintain a secure meter on cigarette rolling machine.

59-14-705. Cigarette rolling machine operator shall maintain a secure meter on cigarette rolling machine.    (1) A cigarette rolling machine operator shall maintain a secure meter on each cigarette rolling machine that the cigarette rolling machine operator controls, leases, owns, possesses, or otherwise has available for use.     (2) The secure meter described in Subsection (1):   (a) shall maintain an accurate count of the cigarettes, by weight, dispensed by the cigarette rolling machine;     (b) may not be accessed except to take a reading of the secure meter; and     (c) may not be reset or otherwise altered.      Enacted by Chapter 148, 2013 General Session
UT Code § 59-14-706 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 7 - Cigarette Rolling Machine Operators Act|Section 706 - Revocation of certification -- Denial of certification or revocation of certification appeal procedures -- Removal of cigarette rolling machine from premises.

59-14-706. Revocation of certification -- Denial of certification or revocation of certification appeal procedures -- Removal of cigarette rolling machine from premises.    (1) In addition to the penalties provided under this title, the commission shall revoke the certification of a cigarette rolling machine operator if the cigarette rolling machine operator violates this part.     (2) The following are subject to review in accordance with Title 63G, Chapter 4, Administrative Procedures Act:   (a) the commission's denial of certification or denial of renewal of certification under Section 59-14-703; or     (b) the commission's revocation of certification under this section.       (3) If the commission revokes the certification of a cigarette rolling machine operator:   (a) the commission shall send written notice of the revocation to the cigarette rolling machine operator; and     (b) the cigarette rolling machine operator:   (i) may not use the cigarette rolling machine or make or offer to make the cigarette rolling machine available for use; and     (ii) no later than 10 days after the date the commission sends the written notice described in Subsection (3)(a), shall remove the cigarette rolling machine from the cigarette rolling machine operator's premises.        Enacted by Chapter 148, 2013 General Session
UT Code § 59-14-707 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 7 - Cigarette Rolling Machine Operators Act|Section 707 - Commission rulemaking authority.

59-14-707. Commission rulemaking authority.  In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to verify information for purposes of granting or denying a certification or renewal of certification under this part.  Enacted by Chapter 148, 2013 General Session
UT Code § 59-14-801 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 8 - Electronic Cigarette and Nicotine Product Licensing and Taxation Act|Section 801 - Title.

 Effective 7/1/2020  59-14-801. Title.  This part is known as the "Electronic Cigarette Product and Nicotine Product Licensing and Taxation Act." Amended by Chapter 347, 2020 General Session
UT Code § 59-14-802 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 8 - Electronic Cigarette and Nicotine Product Licensing and Taxation Act|Section 802 - Definitions.

 Effective 7/1/2020  59-14-802. Definitions.  As used in this part:  (1) "Licensee" means a person that holds a valid license to sell an electronic cigarette product or a nicotine product.     (2)   (a) "Manufacturer's sales price" means the amount that the manufacturer of an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device charges after subtracting a discount.     (b) "Manufacturer's sales price" includes an original Utah destination freight charge, regardless of:   (i) whether the electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, or prefilled nontherapeutic nicotine device is shipped f.o.b. origin or f.o.b. destination; or     (ii) who pays the original Utah destination freight charge.        Amended by Chapter 347, 2020 General Session
UT Code § 59-14-806 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 8 - Electronic Cigarette and Nicotine Product Licensing and Taxation Act|Section 806 - Refund of taxes paid -- Exemption for exported electronic cigarettes and nicotine products.

 Effective 7/1/2020  59-14-806. Refund of taxes paid -- Exemption for exported electronic cigarettes and nicotine products.    (1) When an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device taxed under this chapter is sold and shipped to a regular dealer in those articles in another state, the seller in this state shall be entitled to a refund of the actual amount of the taxes paid, upon condition that the seller in this state:   (a) is a licensed dealer;     (b) signs an affidavit that the electronic cigarette substance, the prefilled electronic cigarette, the alternative nicotine product, the nontherapeutic nicotine device substance, or the prefilled nontherapeutic nicotine device was sold and shipped to a regular dealer in those articles in another state;     (c) furnishes, from the purchaser, a written acknowledgment that the purchaser has received the electronic cigarette substance, the prefilled electronic cigarette, the alternative nicotine product, the nontherapeutic nicotine device substance, or the prefilled nontherapeutic nicotine device; and     (d) reports the name and address of the purchaser.       (2) A wholesaler or distributor in this state that exports an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device to a regular dealer in those articles in another state shall be exempt from the payment of any tax under this chapter upon furnishing proof of the sale and exportation as the commission may require.    Enacted by Chapter 347, 2020 General Session
UT Code § 59-14-808 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 8 - Electronic Cigarette and Nicotine Product Licensing and Taxation Act|Section 808 - Restrictions on mail order or Internet sales.

 Effective 7/1/2020  59-14-808. Restrictions on mail order or Internet sales.    (1) For purposes of this section:   (a) "Distributor" means a person, wherever residing or located, who:   (i) is licensed in this state to purchase a non-taxed nicotine product or a non-taxed electronic cigarette product; and     (ii) stores, sells, or otherwise disposes of a nicotine product or an electronic cigarette product.       (b) "Licensed person" means the same as that term is defined in Section 59-14-409.     (c) "Order or purchase" includes:   (i) by mail or delivery service;     (ii) through the Internet or computer network;     (iii) by telephone; or     (iv) through some other electronic method.       (d) "Retailer" means any person who sells a nicotine product or an electronic cigarette product to consumers for personal consumption.       (2) A person, distributor, manufacturer, or retailer shall not:   (a) cause a nicotine product or an electronic cigarette product to be ordered or purchased by anyone other than a licensed person; or     (b) knowingly provide substantial assistance to a person who violates this section.       (3)   (a) Each order or purchase of a nicotine product or an electronic cigarette product in violation of Subsection (2) constitutes a separate violation under this section.     (b) In addition to the penalties in Subsection (4), a person who violates this section is subject to:   (i) a civil penalty in an amount not to exceed $5,000 for each violation of this section;     (ii) an injunction to restrain a threatened or actual violation of this section; and     (iii) recovery by the state for:   (A) the costs of investigation;     (B) the cost of expert witness fees;     (C) the cost of the action; and     (D) reasonable attorney's fees.           (4) A person who knowingly violates this section has engaged in an unfair and deceptive trade practice in violation of Title 13, Chapter 5, Unfair Practices Act, and the court shall order any profits, gain, gross receipts, or other benefit from the violation to be disgorged and paid to the state treasurer for deposit in the General Fund.    Enacted by Chapter 347, 2020 General Session
UT Code § 59-22-101 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 22 - Model Tobacco Settlement Act|Part 1 - Title|Section 101 - Title.

59-22-101. Title.  This chapter is known as the "Model Tobacco Settlement Act."  Amended by Chapter 9, 2001 General Session
UT Code § 59-22-201 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 22 - Model Tobacco Settlement Act|Part 2 - Model Tobacco Settlement Statute|Section 201 - Findings and purpose.

59-22-201. Findings and purpose.    (1) Cigarette smoking presents serious public health concerns to the State and to the citizens of the State. The Surgeon General has determined that smoking causes lung cancer, heart disease and other serious diseases, and that there are hundreds of thousands of tobacco-related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins smoking.     (2) Cigarette smoking also presents serious financial concerns for the State. Under certain health-care programs, the State may have a legal obligation to provide medical assistance to eligible persons for health conditions associated with cigarette smoking, and those persons may have a legal entitlement to receive such medical assistance.     (3) Under these programs, the State pays millions of dollars each year to provide medical assistance for these persons for health conditions associated with cigarette smoking.     (4) It is the policy of the State that financial burdens imposed on the State by cigarette smoking be borne by tobacco product manufacturers rather than by the State to the extent that such manufacturers either determine to enter into a settlement with the State or are found culpable by the courts.     (5) On November 23, 1998, leading United States tobacco product manufacturers entered into a settlement agreement, entitled the "Master Settlement Agreement," with the State. The Master Settlement Agreement obligates these manufacturers, in return for a release of past, present, and certain future claims against them as described therein, to pay substantial sums to the State (tied in part to their volume of sales); to fund a national foundation devoted to the interests of public health; and to make substantial changes in their advertising and marketing practices and corporate culture, with the intention of reducing underage smoking.     (6) It would be contrary to the policy of the State if tobacco product manufacturers who determine not to enter into such a settlement could use a resulting cost advantage to derive large, short-term profits in the years before liability may arise without ensuring that the State will have an eventual source of recovery from them if they are proven to have acted culpably. It is thus in the interest of the State to require that such manufacturers establish a reserve fund to guarantee a source of compensation and to prevent such manufacturers from deriving large, short-term profits and then becoming judgment-proof before liability may arise.    Renumbered and Amended by Chapter 229, 2000 General Session
UT Code § 59-22-301 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 22 - Model Tobacco Settlement Act|Part 3 - Master Settlement Agreement Provisions|Section 301 - Construction of this part.

59-22-301. Construction of this part.  This part sets forth definitions in the Master Settlement Agreement that are cross-referenced in Part 2, Model Tobacco Settlement Statute. This part is intended for convenience only and may not be construed as substantively or otherwise altering Part 2, Model Tobacco Settlement Statute, or the Master Settlement Agreement. Where Part 2, Model Tobacco Settlement Statute, instructs that a term be given the same definition as that term is given in the Master Settlement Agreement, the definition shall be that set forth in the Master Settlement Agreement, as it may be amended from time to time.  Renumbered and Amended by Chapter 229, 2000 General Session
UT Code § 59-22-302 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 22 - Model Tobacco Settlement Act|Part 3 - Master Settlement Agreement Provisions|Section 302 - Formula for inflation adjustments.

59-22-302. Formula for inflation adjustments.  The formula for calculating inflation adjustments, which is referenced in Subsection 59-22-202(1), is set forth in Exhibit C of the Master Settlement Agreement as follows, with the exception of Subsection (7) which is omitted: Exhibit C Formula For Calculating Inflation Adjustment  (1) Any amount that, in any given year, is to be adjusted for inflation pursuant to this Exhibit, the "Base Amount," shall be adjusted upward by adding to such Base Amount the Inflation Adjustment.     (2) The Inflation Adjustment shall be calculated by multiplying the Base Amount by the Inflation Adjustment Percentage applicable in that year.     (3) The Inflation Adjustment Percentage applicable to payments due in the year 2000 shall be equal to the greater of 3% or the CPI%. For example, if the Consumer Price Index for December 1999, as released in January 2000, is 2% higher than the Consumer Price Index for December 1998, as released in January 1999, then the CPI% with respect to a payment due in 2000 would be 2%. The Inflation Adjustment Percentage applicable in the year 2000 would thus be 3%.     (4) The Inflation Adjustment Percentage applicable to payments due in any year after 2000 shall be calculated by applying each year the greater of 3% or the CPI% on the Inflation Adjustment Percentage applicable to payments due in the prior year. Continuing the example in subsection (3) above, if the CPI% with respect to a payment due in 2001 is 6%, then the Inflation Adjustment Percentage applicable in 2001 would be 9.1800000%, an additional 6% applied on the 3% Inflation Adjustment Percentage applicable in 2000, and if the CPI% with respect to a payment due in 2002 is 4%, then the Inflation Adjustment Percentage applicable in 2002 would be 13.5472000%, an additional 4% applied on the 9.1800000% Inflation Adjustment Percentage applicable in 2001.     (5) "Consumer Price Index" means the Consumer Price Index for All Urban Consumers as published by the Bureau of Labor Statistics of the U.S. Department of Labor, or other similar measures agreed to by the Settling States and the Participating Manufacturers.     (6) The "CPI%" means the actual total percent change in the Consumer Price Index during the calendar year immediately preceding the year in which the payment in question is due.    Renumbered and Amended by Chapter 229, 2000 General Session