reglab/housing_qa huggingface dataset:
UT Code § 59-14-209 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 2 - Cigarettes|Section 209 - Penalty for willful violation -- Counterfeit cigarettes.

59-14-209. Penalty for willful violation -- Counterfeit cigarettes.    (1) A person is guilty of a third degree felony if the person:   (a) knowingly, or with intent to defraud the state violates Subsection 59-14-211(4);     (b) knowingly or willfully removes or otherwise prepares any adhesive stamp with the intent to use or cause to be used after it has already been used;     (c) knowingly or willfully buys, sells, offers for sale, or gives away any washed or restored stamp to any person;     (d) knowingly or willfully uses or has in his possession any washed or restored stamp that has been removed from the package or container to which it had been previously affixed;     (e) reuses any stamp that has already been used to pay a tax provided in this chapter, in order to indicate that person's payment of any tax; or     (f) buys, sells, or offers for sale or has in his possession any counterfeit stamp.       (2) In addition to any other provision of law, the sale or possession for sale of counterfeit cigarettes, as they are defined in Section 59-14-102, by a manufacturer, importer, distributor, or retailer shall result:   (a) in the seizure by the commission or law enforcement agency of the manufacturer's, importer's, distributor's, or retailer's:   (i) counterfeit cigarettes; and     (ii) any personal property used in direct connection with the sale or possession for sale of counterfeit cigarettes; and       (b) the forfeiture of the seized assets to the state.      Amended by Chapter 217, 2004 General Session
UT Code § 59-14-210 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 2 - Cigarettes|Section 210 - Prohibited sales of cigarettes.

59-14-210. Prohibited sales of cigarettes.    (1) Except as provided in Subsection (3), a person licensed under Section 59-14-202 may not barter, sell, exchange, or offer for sale cigarettes:   (a) in a package which:   (i) bears a statement, label, stamp, sticker, or other notice that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including the following and similar notices:   (A) "For Export Only";     (B) "U.S. Tax-Exempt"; and     (C) "For Use Outside the U.S."; or       (ii) does not comply with federal law, including 15 U.S.C. 1333 of the Federal Cigarette Labeling and Advertising Act, regarding warning labels and other package information;       (b) imported to the United States in violation of 26 U.S.C. 5754;     (c) the licensee knows or has reason to know were not manufactured for sale, distribution, or use in the United States;     (d) for which a list of added ingredients has not been submitted to the federal Department of Health and Human Services pursuant to 15 U.S.C. 1335a of the Federal Cigarette Labeling and Advertising Act; or     (e) known by the licensee to be otherwise in violation of other related federal law.       (2) A person licensed under Section 59-14-202 may not barter, sell, exchange, or offer for sale cigarettes of a tobacco product manufacturer that is prohibited from selling cigarettes to consumers within the state under Subsection 59-22-203(3)(c).     (3) Subsection (1) does not apply to cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. 1555(b) and any implementing regulations unless the cigarettes are brought back into the customs territory for resale within the customs territory.    Amended by Chapter 52, 2002 General Session
UT Code § 59-14-212 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 2 - Cigarettes|Section 212 - Reporting of imported cigarettes -- Penalty.

 Effective 5/5/2021  59-14-212. Reporting of imported cigarettes -- Penalty.    (1) Except as provided under Subsection (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 imported to the United States shall provide to the commission the following as they pertain to the imported cigarettes:   (a) a copy of the importer's federal import permit;     (b) the customs form showing the tax information required by federal law;     (c) a statement signed under penalty of perjury by the manufacturer or importer that the manufacturer or importer has complied with:   (i) 15 U.S.C. 1333 of the Federal Cigarette Labeling and Advertising Act, regarding warning labels and other package information; and     (ii) 15 U.S.C. 1335a of the Federal Cigarette Labeling and Advertising Act, regarding reporting of added ingredients;       (d) the name of the person from whom the person affixing the stamp received the cigarettes;     (e) the name of the person to whom the person affixing the stamp delivered the cigarettes, unless the person receiving the cigarettes was the ultimate consumer;     (f) the quantity of cigarettes in the package or container; and     (g) the brand and brand style of the cigarettes.       (2) Subsection (1) does not apply to cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. 1555(b) and any implementing regulations unless the cigarettes are brought back into the customs territory for resale within the customs territory.     (3) The information under Subsection (1) shall be provided on a quarterly basis on forms specified by the agency.     (4) A person who fails to comply with the reporting requirement or provides false or misleading information under Subsection (1):   (a) is guilty of a class B misdemeanor; and     (b) may be subject to:   (i) revocation or suspension of a license issued under Section 59-14-202; and     (ii) a civil penalty imposed by the commission in an amount not to exceed the greater of:   (A) 500% of the retail value of the cigarettes for which a report was not properly made; or     (B) $5,000.           (5) The information under Subsection (1) may be disclosed by the commission as provided under Subsection 59-1-403(4)(g).    Amended by Chapter 367, 2021 General Session
UT Code § 59-14-213 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 2 - Cigarettes|Section 213 - Contraband goods.

59-14-213. Contraband goods.    (1) Any cigarettes in violation of the requirements of this chapter or of any state or federal law, including Sections 59-14-203, 59-14-205, 59-14-209, 59-14-211, Subsection 59-14-212(1), or Section 59-14-214 are contraband goods and may be seized without a warrant by the commission, its employees, or any peace officer of the state or its political subdivisions.     (2) Any goods seized pursuant to Subsection (1) shall be delivered to the commission and destroyed.     (3) Any cigarettes, as defined in Subsection 59-22-202(4), in violation of Section 59-14-604 are contraband goods and may be seized in accordance with Subsections (1) and (2).    Amended by Chapter 204, 2005 General Session
UT Code § 59-14-215 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 2 - Cigarettes|Section 215 - Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps.

59-14-215. Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps.    (1) In addition to the tax described in Section 59-14-204, there is imposed, beginning on July 1, 2010, an inventory tax on all cigarettes subject to the tax described in Section 59-14-204, upon the sale, use, storage, or distribution of those cigarettes in the state, as follows:   (a) the tax imposed in this section applies only to cigarettes sold, used, stored, or distributed in the state on or after July 1, 2010:   (i) that have a stamp that reflects that the tax paid on those cigarettes was paid at the tax rate imposed under Section 59-14-204 that was applicable on June 30, 2010; and     (ii) for which the tax imposed in this section has not been paid; and       (b) the tax imposed in this section is equal to the difference between:   (i) the tax imposed on those cigarettes under Section 59-14-204, beginning on July 1, 2010; and     (ii) the tax imposed on those cigarettes under Section 59-14-204 on or before June 30, 2010.         (2) Except as otherwise provided under this chapter, the tax imposed under this section shall be paid by any person who is the manufacturer, jobber, importer, distributor, wholesaler, or retailer.     (3) A person described in Subsection (2) shall remit the tax imposed in this section, on a return prescribed by the commission, on or before July 31, 2010.     (4) Failure of a person to comply with the requirements of this section subjects the person to the penalties and interest described in Sections 59-1-401 and 59-1-402.     (5) The commission may not waive the interest or penalties imposed on a person for failure to comply with the requirements of this section.     (6)   (a) Beginning on July 1, 2010, it is unlawful to affix a stamp to cigarettes that reflects payment of the tax imposed under Section 59-14-204 at the rate that was applicable on or before June 30, 2010.     (b) A person who violates Subsection (6)(a) may be required by the commission to pay as part of the tax, and in addition to any other penalty provided in this chapter, a penalty of $25 for each offense, to be assessed and collected by the commission in accordance with Chapter 1, Part 14, Assessment, Collections, and Refunds Act.     (c) A person who, on or after July 1, 2010, possesses tax stamps described in Subsection (6)(a) may return the stamps to the commission for a credit or refund.      Amended by Chapter 407, 2010 General Session, (Coordination Clause)Enacted by Chapter 415, 2010 General Session
UT Code § 59-14-301 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 3 - Tobacco Products|Section 301 - Registration and licensing -- Fee -- Bond exceptions.

59-14-301. Registration and licensing -- Fee -- Bond exceptions.    (1) All manufacturers and distributors of all tobacco products, as defined in Section 59-14-102, who are responsible for the collection of tax on tobacco products under this chapter, and all retailers of all tobacco products:   (a) shall register with the commission;     (b) shall be licensed by the commission under Part 2, Cigarettes; and     (c) are subject to the requirements, procedures, and penalties described in Part 2, Cigarettes.       (2) A fee may not be charged for registration and licensing of manufacturers, jobbers, distributors, or retailers of tobacco products in addition to the cigarette license if such a license is required.     (3) The commission shall require any manufacturer, wholesaler, retailer, or any other person subject to this section, and who is responsible for the collection of tax on tobacco products under this chapter, to post a bond as a prerequisite to registering. The bond shall be in a form and an amount determined by the commission. If the bond is required under Section 59-14-201, the bond may be a combination, the minimum amount of which shall be $1,000.    Amended by Chapter 96, 2011 General Session
UT Code § 59-14-303 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 3 - Tobacco Products|Section 303 - Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments.

59-14-303. Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments.    (1) The taxes imposed on all tobacco products shall be remitted to the commission together with quarterly returns as prescribed by the commission. These returns shall be due and payable to the commission quarterly on or before the last day of the month following each calendar quarterly period.     (2) Every manufacturer, wholesaler, retailer, or any other person selling tobacco products to persons other than ultimate consumers shall furnish with each sale an itemized invoice showing the seller's name and address, the name and address of the purchaser, the date of sale, the name and price of the product, and the discount, if any. A notation should be made that the price includes or does not include the tax. Copies of this invoice shall be retained by the seller and the purchaser and shall be available for inspection by the commission or its agent for a period of three years following the sale.     (3)   (a) A consumer who purchases untaxed products subject to the tax imposed by this part for use or other consumption, shall file with the commission, on forms prescribed by the commission, a statement showing the quantity and description of the products and pay the tax imposed by this part on those products.      (b) The statement described in Subsection (3)(a) shall be filed and the tax paid on or before the last day of the month immediately following the month during which the tobacco products were purchased.     (c) A consumer shall maintain records necessary to determine the amount of tax the consumer is liable to pay under this part for a period of three years following the date the return required by this part was filed.       (4) No report is required from tourists who import any products taxed by this part if the products are for their own use or consumption while in this state.      (5) In addition to the tax required by this part, a person shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402, if a person subject to this section fails to:   (a) pay the tax prescribed by this part;     (b) pay the tax on time; or     (c) file a return required by this part.       (6) An overpayment of a tax imposed by this part shall accrue interest at the rate and in the manner prescribed in Section 59-1-402.    Amended by Chapter 6, 2007 General Session
UT Code § 59-14-304 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 3 - Tobacco Products|Section 304 - Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply.

59-14-304. Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply.    (1) In addition to the tax described in Section 59-14-302, there is imposed, beginning on July 1, 2010, an inventory tax on all tobacco products subject to the tax described in Section 59-14-302, upon the sale, use, or storage of those tobacco products in the state, as follows:   (a) the tax imposed in this section applies only to tobacco products sold, used, or stored in the state on or after July 1, 2010:   (i) for which the tax was paid at the tax rate imposed under Section 59-14-302 that was applicable on June 30, 2010; and     (ii) for which the tax imposed in this section has not been paid; and       (b) the tax imposed in this section is equal to the difference between:   (i) the tax imposed on those tobacco products under Section 59-14-302, beginning on July 1, 2010; and     (ii) the tax imposed on those tobacco products under Section 59-14-302 on or before June 30, 2010.         (2) The tax imposed in this section shall be paid by the manufacturer, jobber, distributor, wholesaler, or retailer.     (3) A person described in Subsection (2) shall remit the tax imposed in this section, in a return prescribed by the commission, on or before July 31, 2010.     (4) Failure of a person to comply with the requirements of this section subjects the person to the penalties and interest described in Sections 59-1-401 and 59-1-402.     (5) The commission may not waive the interest or penalties imposed on a person for failure to comply with the requirements of this section.    Amended by Chapter 407, 2010 General Session, (Coordination Clause)Enacted by Chapter 415, 2010 General Session
UT Code § 59-14-305 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 3 - Tobacco Products|Section 305 - Credit or refund for cigarette rolling machine operator.

59-14-305. Credit or refund for cigarette rolling machine operator.    (1) A cigarette rolling machine operator may claim a credit or refund on a return filed under Section 59-14-303 as provided in this section if:   (a) a person pays a tax under this chapter on tobacco that the person sells or provides to the cigarette rolling machine operator; and     (b) the cigarette rolling machine operator pays a tax under Section 59-14-302 on the tobacco that the cigarette rolling machine operator:   (i) purchases or is provided with under Subsection (1)(a); and     (ii) uses to produce a cigarette from the cigarette rolling machine.         (2) The credit under this section is the lesser of:   (a) the tax paid under Subsection (1)(a); or     (b) the tax paid under Subsection (1)(b).       (3) A cigarette rolling machine operator that claims a credit or refund under this section shall:   (a) keep in a form prescribed by the commission books and records that are necessary to establish the tax paid under Subsection (1)(a) and the tax paid under Subsection (1)(b) for purposes of calculating the credit or refund the cigarette rolling machine operator may claim;     (b) keep the books and records described in Subsection (3)(a) for the time period during which an assessment may be made under Section 59-1-1408; and     (c) open the books and records for examination at any time by:   (i) the commission; or     (ii) an agent or representative the commission designates.        Enacted by Chapter 148, 2013 General Session
UT Code § 59-14-401 (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 401 - Refund of taxes paid -- Exemption for exported cigarettes and tobacco products.

59-14-401. Refund of taxes paid -- Exemption for exported cigarettes and tobacco products.    (1)   (a) When any cigarette or tobacco product 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:   (i) is a licensed dealer;     (ii) signs an affidavit that the cigarette or tobacco product was so sold and shipped;     (iii) furnishes from the purchaser a written acknowledgment that the purchaser has received:   (A) the cigarette or tobacco product; and     (B) the amount of any stamps for which a refund is requested;       (iv) reports the name and address of the purchaser; and     (v) reports the name of the manufacturer of the cigarette, as defined under Section 59-22-202, reported under Section 59-14-407 if the cigarette is manufactured by a manufacturer required to place funds into escrow under Section 59-22-203.       (b) The taxes shall be refunded in the manner provided in Subsection 59-14-206(2) for unused stamps.       (2) Wholesalers or distributors in this state who export taxable cigarettes and tobacco products to a regular dealer in another state shall be exempt from the payment of any tax upon the sale of the articles upon furnishing such proof of the sale and exportation as the commission may require.    Amended by Chapter 229, 2000 General Session
UT Code § 59-14-402 (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 402 - Reports of imports and exports of taxable cigarettes and tobacco products.

59-14-402. Reports of imports and exports of taxable cigarettes and tobacco products.  Every common carrier hauling, transporting, or shipping into or out of the state any taxable cigarettes or tobacco products from or to any other state or foreign country shall, when required by the commission, report in writing to the commission all those shipments or deliveries on blanks furnished by the commission. The report shall give the date, to whom the products were consigned and delivered, the quantity as shown by the bill of lading, and any other information the commission may require. The commission is expressly authorized to exact this information from common carriers.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-14-403 (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 403 - Duplicate invoice requirements -- Failure to comply -- Penalties.

59-14-403. Duplicate invoice requirements -- Failure to comply -- Penalties.  All persons dealing in taxable cigarettes or tobacco products, who purchase or receive these commodities from outside the state, whether the product is delivered through a wholesaler or distributor in this state, or by drop shipment or otherwise, shall mail or deliver a duplicate invoice of all those purchases or receipts to the commission within 10 days after receipt of the commodities if requested by the commission. Failure to furnish duplicate invoices or receipts as requested is subject to the penalties provided under Section 59-1-401.  Renumbered and Amended by Chapter 2, 1987 General SessionRenumbered and Amended by Chapter 3, 1987 General Session
UT Code § 59-14-404 (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 404 - Administration of chapter by commission.

59-14-404. Administration of chapter by commission.  The commission shall administer and enforce the taxes imposed by this chapter and may:  (1) enter upon the premises of any taxpayer and examine or cause to be examined by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda bearing upon the taxes; and     (2) secure any other information directly or indirectly concerned in the enforcement of this chapter.    Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-14-406 (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 406 - Assistance for commission.

59-14-406. Assistance for commission.  The commission may call to its aid the attorney general, any city, county, or district attorney, or any peace officer to enforce any tax laws which it administers.  Amended by Chapter 38, 1993 General Session