reglab/housing_qa huggingface dataset:
UT Code § 59-13-501 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 5 - Interstate Agreements|Section 501 - Interstate fuel tax agreements by commission -- Contents of agreement -- Rulemaking power -- Legal remedies -- Conflicts.

59-13-501. Interstate fuel tax agreements by commission -- Contents of agreement -- Rulemaking power -- Legal remedies -- Conflicts.    (1) The commission may enter into cooperative agreements with other states for the exchange of information and auditing of users of motor fuel and special fuels used in fleets of motor vehicles operated or intended to operate interstate. Any agreement, arrangement, declaration, or amendment is not effective until stated in writing and filed with the commission.     (2) Any agreement may provide for:   (a) determining the base state for users;     (b) users' records requirements;     (c) audit procedures;     (d) exchange of information;     (e) persons eligible for tax licensing;     (f) defining qualified motor vehicles;     (g) determining if bonding is required;     (h) specifying reporting requirements and periods including defining uniform penalty and interest rates for late reporting;     (i) determining methods for collecting and forwarding of motor fuel and special fuel taxes and penalties to another jurisdiction; and     (j) any other provisions designed to facilitate the administration of the agreement.       (3) The commission may, as required by the terms of an agreement, forward to officers of another state any information in the commission's possession relative to the manufacture, receipts, sale, use, transportation, or shipment of motor fuel or special fuel by any person. The commission may disclose the location of officers, motor vehicles, and other real and personal property of users of motor fuel or special fuel to officers of another state.     (4) Any agreement may provide for each state to audit the records of persons based in the state, to determine if the motor fuel or special fuel taxes due each state are properly reported and paid. Each state shall forward the findings of the audits performed on persons based in the state to each state in which the person has taxable use of motor fuels and special fuels. For persons not based in this state and who have taxable use of motor fuels or special fuels in this state, the commission may serve the audit findings received from another state, in the form of an assessment, on the person as if the audit were conducted by the commission.     (5) Any agreement entered into pursuant to this section does not preclude the commission from auditing the records of any person covered by the provisions of this chapter.     (6) The legal remedies for any person served with an order or assessment under this section are as prescribed in this chapter.     (7) If the commission enters into any agreement under the authority of this section, and the provisions established in the agreement are in conflict with any rules promulgated by the commission, the agreement provisions prevail.    Enacted by Chapter 75, 1988 General Session
UT Code § 59-13-502 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 5 - Interstate Agreements|Section 502 - Interstate fuel tax agreements -- Compliance procedures.

59-13-502. Interstate fuel tax agreements -- Compliance procedures.    (1) After the commission's membership in an agreement provided for under Section 59-13-501 becomes effective, a taxpayer shall, for vehicles powered by special fuel qualifying under the agreement, be required to pay the special fuel tax at the rate established under Part 3, Special Fuel, in accordance with the provisions of the agreement.     (2) Any taxpayer who has vehicles, qualifying under an agreement entered into under this part, which operate on motor fuel as defined under Section 59-13-102, shall account for and pay tax on fuel used in those vehicles at the rate established under Part 2, Motor Fuel, in accordance with the agreement, and receive credit for taxes paid under Part 2, Motor Fuel, on purchases as provided for in the agreement.     (3) The statutory notice procedures of this chapter, penalty provisions of Section 59-1-401, and adjudicative procedures in Title 63G, Chapter 4, Administrative Procedures Act, are applicable to this part.    Amended by Chapter 382, 2008 General Session
UT Code § 59-14-101 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 1 - General Provisions|Section 101 - Short title.

59-14-101. Short title.  This chapter is known as the "Cigarette and Tobacco Tax and Licensing Act."  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-14-103 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 1 - General Provisions|Section 103 - Waiver or reduction of penalty.

59-14-103. Waiver or reduction of penalty.  The commission may, upon making a record of its actions, and upon reasonable cause shown, waive, reduce, or compromise any of the penalties or interest imposed under:  (1) Subsection 59-14-212(4)(b)(ii);     (2) Subsection 59-14-214(5)(b)(ii);     (3) Subsection 59-14-407(5)(b)(ii);     (4) Subsection 59-14-606(7)(b)(ii); or     (5) Subsection 59-14-608(1)(d).    Enacted by Chapter 164, 2011 General Session
UT Code § 59-14-104 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 1 - General Provisions|Section 104 - Rate reduction for modified risk tobacco products.

 Effective 7/1/2020  59-14-104. Rate reduction for modified risk tobacco products.    (1) Beginning July 1, 2021, the tax imposed under this chapter is reduced in accordance with Subsection (2):   (a) on the first day of a calendar quarter; and     (b) after a 90-day period beginning on the day on which the commission receives a notice from the manufacturer of a product that has received a modified risk tobacco product order from the United States Food and Drug Administration.       (2) The tax imposed under this chapter is reduced by:   (a) 50% for any product that is issued a modified risk tobacco product order under 21 U.S.C. Sec. 387k(g)(1); and     (b) 25% for any product that is issued a modified risk tobacco product order under 21 U.S.C. Sec. 387k(g)(2).      Enacted by Chapter 347, 2020 General Session
UT Code § 59-14-201 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 2 - Cigarettes|Section 201 - License -- Application of part -- Fee -- Bond -- Exceptions.

 Effective 7/1/2018  59-14-201. License -- Application of part -- Fee -- Bond -- Exceptions.    (1) It is unlawful for any person in this state to manufacture, import, distribute, barter, sell, exchange, or offer cigarettes for sale without first having obtained a license issued by the commission under Section 59-14-202.     (2) Except for the tax rates described in Subsection 59-14-204(2), this part does not apply to a cigarette produced from a cigarette rolling machine.     (3)   (a) A license may not be issued for the sale of cigarettes until the applicant has paid a license fee of $30 or a license renewal fee of $20, as appropriate.     (b) The fee for reinstatement of a license that has been revoked, suspended, or allowed to expire is $30.     (c) Notwithstanding Subsections (3)(a) and (b), the commission may not charge a fee for a license under this section for a retailer, as defined in Section 59-14-102.       (4)   (a) A license may not be issued until the applicant files a bond with the commission. The commission shall determine the form and the amount of the bond, the minimum amount of which shall be $500. The bond shall be executed by the applicant as principal, with a corporate surety, payable to the state and conditioned upon the faithful performance of all the requirements of this chapter, including the payment of all taxes, penalties, and other obligations.     (b) An applicant is not required to post a bond if the applicant:   (i) purchases during the license year only products that have the proper state stamp affixed as required by this chapter; and     (ii) files an affidavit with the applicant's application attesting to this fact.        Amended by Chapter 231, 2018 General Session
UT Code § 59-14-203 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 2 - Cigarettes|Section 203 - Failure to obtain a license -- Penalty.

59-14-203. Failure to obtain a license -- Penalty.  Any person engaging in the business of manufacturing, importing, distributing, or selling or offering to sell cigarettes without holding a valid license that is currently not suspended or revoked is guilty of a class B misdemeanor for each offense.  Amended by Chapter 217, 2004 General Session
UT Code § 59-14-204 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 2 - Cigarettes|Section 204 - Tax basis -- Rate -- Future increase -- Cigarette Tax Restricted Account -- Appropriation and expenditure of revenues.

 Effective 5/10/2016  59-14-204. Tax basis -- Rate -- Future increase -- Cigarette Tax Restricted Account -- Appropriation and expenditure of revenues.    (1) Except for cigarettes described under Subsection 59-14-210(3), there is levied a tax upon the sale, use, storage, or distribution of cigarettes in the state.     (2) The rates of the tax levied under Subsection (1) are, beginning on July 1, 2010:   (a) 8.5 cents on each cigarette, for all cigarettes weighing not more than three pounds per thousand cigarettes; and     (b) 9.963 cents on each cigarette, for all cigarettes weighing in excess of three pounds per thousand cigarettes.       (3) Except as otherwise provided under this chapter, the tax levied under Subsection (1) shall be paid by any person who is the manufacturer, jobber, importer, distributor, wholesaler, retailer, user, or consumer.     (4) The tax rates specified in this section shall be increased by the commission by the same amount as any future reduction in the federal excise tax on cigarettes.     (5)   (a) There is created within the General Fund a restricted account known as the "Cigarette Tax Restricted Account."     (b) The Cigarette Tax Restricted Account consists of:   (i) the first $7,950,000 of the revenues collected from a tax under this section; and     (ii) any other appropriations the Legislature makes to the Cigarette Tax Restricted Account.       (c) For each fiscal year beginning with fiscal year 2011-12 and subject to appropriation by the Legislature, the Division of Finance shall distribute money from the Cigarette Tax Restricted Account as follows:   (i) $250,000 to the Department of Health to be expended for a tobacco prevention and control media campaign targeted towards children;     (ii) $2,900,000 to the Department of Health to be expended for tobacco prevention, reduction, cessation, and control programs;     (iii) $2,000,000 to the University of Utah Health Sciences Center for the Huntsman Cancer Institute to be expended for cancer research; and     (iv) $2,800,000 to the University of Utah Health Sciences Center to be expended for medical education at the University of Utah School of Medicine.       (d) In determining how to appropriate revenue deposited into the Cigarette Tax Restricted Account that is not otherwise appropriated under Subsection (5)(c), the Legislature shall give particular consideration to enhancing Medicaid provider reimbursement rates and medical coverage for the uninsured.      Amended by Chapter 168, 2016 General Session
UT Code § 59-14-204.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 2 - Cigarettes|Section 204.5 - Application of excise tax on tribal lands.

59-14-204.5. Application of excise tax on tribal lands.    (1)   (a) Cigarettes sold to or received by members of a federally recognized Indian tribe that are purchased or received on the tribal lands are not subject to the tax imposed by Section 59-14-204.     (b) Cigarettes exempt from tax under Section 5704, Internal Revenue Code, and distributed in accordance with federal regulations are not subject to the tax imposed by Section 59-14-204.       (2)   (a)   (i) The tax applicable to cigarettes sold to or received by nontribal members on tribal lands is equal to the state tax imposed by Section 59-14-204, minus any tribal tax actually paid.     (ii) For purposes of this section, nontribal members includes any person who is not a member of the Indian tribe that is selling the cigarettes.       (b) If the application of the tax offset for tribal taxes permitted in Subsection (2)(a) results in a negative balance, the taxes owed to the state are zero.     (c)   (i) Cigarettes taxed pursuant to this Subsection (2) shall bear a tax stamp as required by Section 59-14-205 in an amount equal to the tax imposed by Section 59-14-204.     (ii) The commission shall at least semi-annually rebate to an Indian tribal entity that is in compliance with this chapter the lesser of:   (A) an amount equal to the tribal tax imposed on sales under this Subsection (2); or     (B) the face value of the tax stamps affixed to cigarettes sold under this Subsection (2).          Amended by Chapter 317, 2010 General Session
UT Code § 59-14-205 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 2 - Cigarettes|Section 205 - Stamping procedure -- Rules -- Exceptions -- Penalty -- Collection procedure.

59-14-205. Stamping procedure -- Rules -- Exceptions -- Penalty -- Collection procedure.    (1) In the case of manufacturers, jobbers, importers, distributors, wholesalers, and retailers, the taxes imposed on cigarettes by this chapter shall be paid by affixing stamps in the manner and at the time prescribed in this section.     (2) All manufacturers, importers, distributors, wholesalers, and retailers shall securely affix the stamps to each individual package or container of cigarettes sold in the state, and may not sell or provide cigarette stamps to any other person.     (3)   (a) Stamps shall be securely affixed to each individual package of cigarettes within 72 hours after the cigarettes are received within the state.     (b) All cigarettes shall be stamped before sale within the state.     (c) Cigarettes manufactured within the state shall be stamped by the manufacturer when and as sold.       (4) The commission may, if it is practical and reasonable for the enforcement of the collection of taxes, make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to permit cigarettes to remain unstamped until the original case or crate is broken, unpacked, or sold.     (5) The commission may permit a person to sell and export cigarettes to a regular dealer in cigarettes outside the state without affixing stamps.     (6)   (a) If cigarettes are allowed to remain unstamped under Subsection (4) or (5), the commission may require the person holding the unstamped cigarettes to secure a surety bond from a surety company authorized to do business in this state.     (b) The surety bond described in Subsection (6)(a) shall be conditioned to secure the payment of all taxes and penalties provided in this chapter.       (7) A manufacturer, jobber, importer, distributor, wholesaler, or retailer may not remove, conceal, or obscure a cigarette package:   (a) notice described under Subsection 59-14-210(1)(a)(i); or     (b) warning label that is placed on the package in compliance with the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. Sec. 1333.       (8)   (a) Any person failing to properly affix and cancel stamps to the cigarettes, under this section and rules promulgated by the commission, 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.     (b) Each article, package, or container found not having proper stamps affixed to the article, package, or container is a separate offense.     (c) The presence of any package or container in a place of business conducting retail sales shall be prima facie evidence that it is intended for sale and subject to taxes under this chapter.      Amended by Chapter 212, 2009 General Session
UT Code § 59-14-206 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 2 - Cigarettes|Section 206 - Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts.

59-14-206. Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts.    (1) The commission may prepare stamps for use on packages and containers of cigarettes according to its specifications, designs, and denominations and shall keep an accurate record of all stamps for which the commission is responsible. The cost of the stamps shall be charged to any appropriation made to defray the costs of administering this chapter.     (2) The commission shall sell stamps only to persons holding licenses issued as provided in this chapter.   (a) The money received from the sale of the stamps, and all other money received from penalties, fees, and taxes provided by this chapter shall be deposited in the General Fund.     (b) The commission may deliver stamps in face value not to exceed 90% of the penal sum of the licensee's bond to any licensee without payment. The licensee shall pay for stamps within 60 days of the date the stamps were delivered on credit to the licensee.     (c) Unused stamps may be redeemed within three years of their purchase by presentation to the commission of a claim by the person to whom they were originally sold. The redemption claim shall be accompanied by the unused stamps.     (d) The commission shall certify a redemption claim with its approval to the state auditor, who shall draw a warrant upon the state treasurer for the payment of the claim.       (3) The commission shall allow a discount of 4% upon the entire amount to each licensee for each single purchase of stamps amounting to $25 or more.     (4) It is unlawful for any person to sell or dispose of stamps to any other person. However, stamps may be distributed to the various places of sale by the main office whenever a person owns or operates more than one place of sale. Each place of sale shall have a separate license and cancellation stamp.    Amended by Chapter 330, 1997 General Session
UT Code § 59-14-207.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 2 - Cigarettes|Section 207.5 - Transactions only with licensed manufacturers, importers, distributors, and retailers.

59-14-207.5. Transactions only with licensed manufacturers, importers, distributors, and retailers.    (1) A manufacturer or importer may sell or distribute cigarettes to a licensee if that person is located or doing business in the state, including on any tribal lands located in the state.     (2) An importer may obtain cigarettes only from a licensed manufacturer.     (3)   (a) A distributor may obtain cigarettes only from a licensed manufacturer, importer, or distributor.     (b) A distributor may sell or distribute cigarettes to a person who is a licensed distributor or retailer, if that person is located or doing business in the state, including on any tribal lands in the state.       (4) A retailer may obtain cigarettes only from a properly licensed person.    Enacted by Chapter 217, 2004 General Session
UT Code § 59-14-207.6 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 2 - Cigarettes|Section 207.6 - Unstamped cigarettes.

59-14-207.6. Unstamped cigarettes.    (1) A person who ships unstamped cigarette packages into the state, other than to a licensed manufacturer, importer, distributor, or retailer who is authorized to affix stamps, shall first file with the commission a notice of shipment.     (2) Subsection (1) does not apply to a common or contract carrier that is transporting cigarettes through this state to another location under a proper bill of lading or freight bill, which states the quantity, source, and destination of the cigarettes.    Enacted by Chapter 217, 2004 General Session
UT Code § 59-14-208 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 2 - Cigarettes|Section 208 - Rules for stamping and packaging procedures -- Penalty.

59-14-208. Rules for stamping and packaging procedures -- Penalty.    (1) The commission may by rule provide for the method of breaking packages, the forms and kinds of containers, and the method of affixing or cancelling stamps. These rules shall allow for the enforcement of payment by inspection.     (2) A person is guilty of a class B misdemeanor who:   (a) engages in or permits any practice which is prohibited by law and makes it difficult to enforce the provisions of this chapter by inspection;     (b) refuses to allow full inspection of his premises by any peace officer or of any agent of the commission upon demand; or     (c) hinders or in any way delays or prevents inspection when the demand is made.      Amended by Chapter 305, 2008 General Session
UT Code § 59-14-208.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 2 - Cigarettes|Section 208.5 - Payment of cigarette tax by consumers.

59-14-208.5. Payment of cigarette tax by consumers.    (1) Except as provided in Subsection (4), in the case of consumers, the taxes imposed on cigarettes by this part shall be paid in the manner and at the time prescribed in this section.     (2) The payment shall be accompanied by a form prescribed by the commission.     (3) The payment shall be paid on or before the last day of the month immediately following the month during which the cigarettes were purchased.     (4) A consumer is not required to pay a cigarette tax under this section:   (a) on cigarettes that are stamped pursuant to Section 59-14-205; or     (b) if the consumer is a tourist who imports cigarettes for the tourist's own use or consumption while in the state.       (5) 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.     (6) In addition to the tax required by this part, a consumer 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 consumer 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.       (7) 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.    Enacted by Chapter 6, 2007 General Session