reglab/housing_qa huggingface dataset:
UT Code § 59-14-407 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 4 - Cigarettes and Tobacco Products|Section 407 - Reporting of manufacturer name.

59-14-407. Reporting of manufacturer name.    (1) As used in this section:   (a) "Cigarette" has the same meaning as defined in Section 59-22-202.     (b) "Tobacco product manufacturer" has the same meaning as defined in Section 59-22-202.       (2) Any manufacturer, distributor, wholesaler, or retail dealer who under Section 59-14-205 affixes a stamp to an individual package or container of cigarettes manufactured or sold by a tobacco product manufacturer required to place funds into escrow under Section 59-22-203 shall report quarterly to the commission:   (a) the quantity of cigarettes in the package or container; and     (b) the name of the manufacturer of the cigarettes.       (3) Any manufacturer, distributor, wholesaler, retail dealer, or other person who is required to pay the tax levied under Part 3, Tobacco Products, on a tobacco product defined as a cigarette under Section 59-22-202 and manufactured or sold by a tobacco product manufacturer required to place funds into escrow under Section 59-22-203 shall report quarterly to the commission:   (a) the quantity of cigarettes upon which the tax is levied; and     (b) the name of the manufacturer of each cigarette.       (4) The reports under Subsections (2) and (3) shall be made no later than quarterly on or before the last day of the month following each calendar quarterly period pursuant to rules established by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.     (5) A person required to file a report under this section who fails to timely file the report, or who provides false or misleading information on, or in relation to, the report:   (a) is guilty of a class B misdemeanor; and     (b) is subject to:   (i) revocation or suspension of a license under Part 2, Cigarettes, and Part 3, Tobacco Products; and     (ii) a civil penalty, imposed by the commission, in an amount that does not exceed the greater of:   (A) 500% of the retail value of the cigarettes and tobacco products for which an accurate report was not filed; or     (B) $5,000.          Amended by Chapter 164, 2011 General Session
UT Code § 59-14-410 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 4 - Cigarettes and Tobacco Products|Section 410 - Action for collection of tax -- Action for refund or credit of tax.

59-14-410. Action for collection of tax -- Action for refund or credit of tax.    (1)   (a) Except as provided in Subsections (2) through (5), the commission shall assess a tax under this chapter within three years after a taxpayer files a return.     (b) Except as provided in Subsections (2) through (5), if the commission does not assess a tax under this chapter within the three-year period provided in Subsection (1)(a), the commission may not commence a proceeding to collect the tax.       (2) The commission may assess a tax at any time if a taxpayer:   (a) files a false or fraudulent return with intent to evade; or     (b) does not file a return.       (3) The commission may extend the period to make an assessment or to commence a proceeding to collect the tax under this chapter if:   (a) the three-year period under Subsection (1) has not expired; and     (b) the commission and the taxpayer sign a written agreement:   (i) authorizing the extension; and     (ii) providing for the length of the extension.         (4) If the commission delays an audit at the request of a taxpayer, the commission may make an assessment as provided in Subsection (5) if:   (a) the taxpayer subsequently refuses to agree to an extension request by the commission; and     (b) the three-year period under Subsection (1) expires before the commission completes the audit.       (5) An assessment under Subsection (4) shall be:   (a) for the time period for which the commission could not make an assessment because of the expiration of the three-year period; and     (b) in an amount equal to the difference between:   (i) the commission's estimate of the amount of tax the taxpayer would have been assessed for the time period described in Subsection (5)(a); and     (ii) the amount of tax the taxpayer actually paid for the time period described in Subsection (5)(a).         (6)   (a) Except as provided in Subsection (6)(b), the commission may not make a credit or refund unless the taxpayer files a claim with the commission within three years of the date of overpayment.     (b) The commission shall extend the period for a taxpayer to file a claim under Subsection (6)(a) if:   (i) the three-year period under Subsection (6)(a) has not expired; and     (ii) the commission and the taxpayer sign a written agreement:   (A) authorizing the extension; and     (B) providing for the length of the extension.          Enacted by Chapter 6, 2007 General Session
UT Code § 59-14-501 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 5 - Smokeless Tobacco Products|Section 501 - Warning labels required.

59-14-501. Warning labels required.    (1) All smokeless tobacco products sold within the state shall be affixed with an adhesive warning label which states: "Use of this product may cause oral cancer and other mouth disorders and is addictive." As used in this part, "smokeless tobacco products" means chewing tobacco and snuff.     (2) The distributor, wholesaler, or manufacturer of smokeless tobacco products shall provide and pay for warning labels in accordance with specifications adopted by the Department of Health.    Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-14-502 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 5 - Smokeless Tobacco Products|Section 502 - Requirements for placement of warning labels.

59-14-502. Requirements for placement of warning labels.  Warning labels shall be securely affixed to each individual package of smokeless tobacco products within 72 hours after receipt of the products by any wholesaler, distributor, or retailer within this state. All smokeless tobacco products shall be affixed with warning labels before sale within the state. If any smokeless tobacco products are manufactured within the state, they shall be affixed with warning labels by the manufacturer when sold.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-14-503 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 5 - Smokeless Tobacco Products|Section 503 - Authority of commission.

59-14-503. Authority of commission.  The commission may adopt rules which permit smokeless tobacco products without affixed warning labels to remain in the hands of a wholesaler or distributor until the original case or crate is broken, unpacked, or sold. The commission may permit a manufacturer, wholesaler, or distributor to sell and export smokeless tobacco products to a regular dealer in smokeless tobacco products outside the state, without affixing the warning labels required by Section 59-14-501.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-14-504 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 5 - Smokeless Tobacco Products|Section 504 - Responsibility for placement of warning labels -- One label required.

59-14-504. Responsibility for placement of warning labels -- One label required.  It is the intent and purpose of this part to require all manufacturers, jobbers, wholesalers, and distributors to securely affix the warning labels required by Section 59-14-501. When warning labels are affixed as required by this part, no additional warning label is required, regardless of how often the articles are sold or resold in the state.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-14-505 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 5 - Smokeless Tobacco Products|Section 505 - Separate offenses -- Evidence of intended sale of products.

59-14-505. Separate offenses -- Evidence of intended sale of products.  Each article, package, or container not having a warning label affixed, as required by Section 59-14-501, is considered a separate offense. The presence of any article, package, or container of smokeless tobacco products in the place of business of any person required by this chapter to affix warning labels is prima facie evidence that those articles, packages, or containers are intended for sale and are subject to this part.  Amended by Chapter 4, 1993 General Session
UT Code § 59-14-506 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 5 - Smokeless Tobacco Products|Section 506 - Contraband goods.

59-14-506. Contraband goods.  Any smokeless tobacco products without affixed warning labels as required by this part, which have been in the possession of any wholesaler, distributor, or retailer in this state for 72 hours or longer, or which have been sold by the wholesaler, distributor, or retailer, are contraband goods. Those contraband goods may be seized by the commission or its employees, or by any peace officer of the state or its political subdivisions, without a warrant. The contraband goods shall be destroyed.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-14-507 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 5 - Smokeless Tobacco Products|Section 507 - Penalty for violation.

59-14-507. Penalty for violation.  Violation of this part is a class B misdemeanor.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-14-508 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 5 - Smokeless Tobacco Products|Section 508 - Federal laws to supersede these requirements.

59-14-508. Federal laws to supersede these requirements.  In the event federal legislation requiring warning labels on smokeless tobacco products is enacted, the requirements of that legislation shall supersede the requirements of Sections 59-14-501 through 59-14-507.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-14-509 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 5 - Smokeless Tobacco Products|Section 509 - Restrictions on mail order or Internet sales.

59-14-509. 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 non-taxed tobacco products; and     (ii) stores, sells, or otherwise disposes of tobacco products.       (b) "Licensed person" is as defined in Subsection 59-14-409(1).     (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 tobacco products to consumers for personal consumption.       (2) A person, distributor, manufacturer, or retailer shall not:   (a) cause tobacco products or cigarettes as defined in Section 59-22-202 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 tobacco product or cigarettes as defined in Section 59-22-202 in violation of Subsection (2) shall constitute 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 341, 2009 General Session
UT Code § 59-14-601 (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 601 - Definitions.

59-14-601. Definitions.  As used in this part:  (1) "Brand family" means:   (a) all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including: "menthol," "lights," "kings," and "100s"; and     (b) any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.       (2) "Cigarette" has the same meaning as in Subsection 59-22-202(4).     (3) "Commission" means the State Tax Commission as defined in Section 59-1-101.     (4) "Distributor" means a person, wherever residing or located, who purchases nontax-paid cigarettes and stores, sells, or otherwise disposes of the cigarettes.     (5) "Master Settlement Agreement" has the same meaning as in Subsection 59-22-202(5).     (6) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer.     (7) "Participating manufacturer" has the meaning given that term in Section II(jj) of the Master Settlement Agreement and all amendments thereto.     (8) "Stamping agent" means a person that is authorized to affix tax stamps to packages or other containers of cigarettes under Section 59-14-205 or any person that is required to pay the tobacco tax imposed pursuant to Section 59-14-302.     (9) "Qualified Escrow Fund" has the same meaning as defined in Subsection 59-22-202(6).     (10)   (a) Except as provided in Subsection (10)(b), "tobacco product manufacturer" has the same meaning as defined in Subsection 59-22-202(9).     (b) "Tobacco product manufacturer" does not include a cigarette rolling machine operator as defined in Section 59-14-102.       (11) "Units sold" has the same meaning as defined in Subsection 59-22-202(10).    Amended by Chapter 148, 2013 General Session
UT Code § 59-14-603 (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 603 - Directory of cigarettes approved for stamping and sale.

59-14-603. Directory of cigarettes approved for stamping and sale.    (1) No later than August 30, 2005, the commission shall develop and publish on its website a directory listing:   (a) all tobacco product manufacturers that have provided current and accurate certifications conforming to the requirements of Section 59-14-602; and     (b) all brand families that are listed in the certifications required by Section 59-14-602, except the commission shall not include or retain in the directory:   (i) the name or brand families of any nonparticipating manufacturer:   (A) who failed to provide the certification required by Section 59-14-602; or     (B) whose certification is determined by the commission to be out of compliance with Section 59-14-602, unless the commission has determined that the violation has been cured to the satisfaction of the commission; or       (ii) a tobacco product manufacturer or brand family of a nonparticipating manufacturer for which the commission determines:   (A) any escrow payment required by Section 59-22-203 for any period, for any brand family, whether or not listed by the nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement; or     (B) any outstanding final judgment, including interest thereon, for a violation of the Model Tobacco Settlement Act has not been fully satisfied for the brand family or the tobacco product manufacturer.           (2) The commission shall update the directory required by this section as necessary:   (a) to correct mistakes;     (b) to add or remove a tobacco product manufacturer or brand family; and     (c) to keep the directory in conformity with the requirements of this part.       (3)   (a) Every stamping agent shall provide to the commission a current and valid electronic mail address for the purpose of receiving notifications from the commission concerning information required by this section and this part.     (b) The stamping agent shall update the electronic mail address as necessary.       (4) A determination by the commission to not include or to remove a brand family or tobacco product manufacturer from the directory required by this section is subject to review in the manner prescribed by Title 63G, Chapter 4, Administrative Procedures Act.    Amended by Chapter 382, 2008 General Session
UT Code § 59-14-604 (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 604 - Prohibition against stamping, sale, or import of cigarettes not in the directory -- Requirement to certify compliance.

59-14-604. Prohibition against stamping, sale, or import of cigarettes not in the directory -- Requirement to certify compliance.    (1) It is unlawful for any person:   (a) to affix a stamp to a package or other container of cigarettes of a tobacco product manufacturer or brand family not included in the directory required by Section 59-14-603; or     (b) to sell, offer, or possess for sale, in this state, or import for personal consumption in this state, cigarettes of a tobacco product manufacturer or brand family not included in the directory required by Section 59-14-603.       (2)   (a) It is unlawful for any person to sell or distribute cigarettes, or acquire, hold, own, possess, transport, import, or cause to be imported cigarettes, that the person knows or should know are intended for distribution or sale in the state in violation of Section 59-14-603.     (b) A violation of this Subsection (2) is a class B misdemeanor.      Enacted by Chapter 204, 2005 General Session
UT Code § 59-14-605 (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 605 - Appointment of agent for service of process.

59-14-605. Appointment of agent for service of process.    (1)   (a) A nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families included or retained in the directory required by Section 59-14-603, appoint and continually engage without interruption the services of an agent in this state.     (b) The agent appointed under Subsection (1)(a) shall:   (i) act as agent for the service of process for any action or proceeding against the nonresident or foreign nonparticipating manufacturer concerning or arising out of the enforcement of this part or the Model Tobacco Settlement Act; and     (ii) may be served in any manner authorized by law.       (c) Service under this Subsection (1) shall constitute legal and valid service of process on the nonparticipating manufacturer.       (2) The nonparticipating manufacturer shall provide the name, address, phone number, and proof of the appointment and availability of the agent appointed pursuant to this section to the attorney general and to the commission as established by administrative rule in accordance with Section 59-14-607.     (3)   (a) If the nonparticipating manufacturer terminates the authority of an agent appointed under the provisions of this section, the nonparticipating manufacturer shall:   (i) provide notice to the attorney general and to the commission 30 calendar days prior to termination of the authority of an agent; and     (ii) provide proof to the satisfaction of the commission of the appointment of a new agent no less than five calendar days prior to the termination of the existing agent.       (b) If an agent terminates its agency appointment with the nonparticipating manufacturer, the nonparticipating manufacturer shall notify the attorney general and the commission of the termination within five calendar days of the manufacturer's knowledge of the termination, and shall include proof to the commission of the appointment of a new agent as required by commission rule adopted under Section 59-14-607.       (4)   (a) If a nonparticipating manufacturer whose cigarettes are sold in this state does not appoint an agent as required by this section, the Department of Commerce shall serve as the agent for service of process.     (b) A nonparticipating manufacturer who does not appoint an agent as required by this section, and who has the Department of Commerce appointed as the agent for service of process under the provision of Subsection (4)(a), does not satisfy the condition precedent required by Subsection (1)(a), and may not be included in the directory created in Section 59-14-603.      Enacted by Chapter 204, 2005 General Session
UT Code § 59-14-607 (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 607 - Administrative rulemaking authority.

59-14-607. Administrative rulemaking authority.    (1) The commission may promulgate administrative rules as necessary to enforce the provisions of this part.     (2) The rules authorized by this part include rules:   (a) to verify information concerning the escrow deposits required by Section 59-14-602;     (b) regarding the production of information sufficient to enable the commission to determine the adequacy of the amount of the installment deposit required by this part;     (c) regarding the certification required by Section 59-14-602;     (d) necessary to receive and publish information for the directory required by Section 59-14-603;     (e) regarding the notification requirements for the appointment of an agent for service of process in Section 59-14-605;     (f) for reporting by stamping agents or manufacturers of tobacco products under Section 59-14-606; and     (g) as authorized by this part or the Master Settlement Agreement.      Enacted by Chapter 204, 2005 General Session