reglab/statecodes huggingface dataset:
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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.

Effective 5/3/2023
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) If a person knowingly violates this section, 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.
Amended by Chapter 36, 2023 General Session
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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.

Effective 5/3/2023
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.
Amended by Chapter 36, 2023 General Session
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 804 - Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device.

Effective 5/3/2023
59-14-804.
Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device.
(1)
(a) Beginning on July 1, 2020, a tax is imposed upon the following:
(i) an electronic cigarette substance; and
(ii) a prefilled electronic cigarette.
(b) Beginning on July 1, 2021, a tax is imposed upon the following:
(i) a nontherapeutic nicotine device substance; and
(ii) a prefilled nontherapeutic nicotine device.
(c) Beginning on July 1, 2021, a tax is imposed upon an alternative nicotine product.
(2)
(a) The amount of tax imposed under Subsections (1)(a) and (b) is .56 multiplied by the manufacturer's sales price.
(b)
(i) The tax under Subsection (1)(c) on an alternative nicotine product is imposed:
(A) at a rate of $1.83 per ounce; and
(B) on the basis of the net weight of the alternative nicotine product as listed by the manufacturer.
(ii) If the net weight of the alternative nicotine product is in a quantity that is a fractional part of one ounce, a proportionate amount of the tax described in Subsection (2)(b)(i)(A) is imposed:
(A) on that fractional part of one ounce; and
(B) in accordance with rules made by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(3) If a product is sold in the same package as a product that is taxed under Subsection (1), the tax described in Subsection (2) shall apply to the wholesale manufacturer's sale price of the entire packaged product.
(4)
(a) A manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user shall pay the tax levied under Subsection (1) at the time that an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device is first received in the state.
(b) A manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user may not resell an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device to another distributor, another retailer, or a consumer before paying the tax levied under Subsection (1).
(5)
(a) The manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user shall remit the taxes collected in accordance with this section to the commission.
(b) The commission shall deposit revenues generated by the tax imposed by this section into the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account created in Section 59-14-807.
Amended by Chapter 300, 2023 General Session
2023 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
2023 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 5/3/2023
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) If a person knowingly violates this section, 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.
Amended by Chapter 36, 2023 General Session
2023 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 809 - Commission study on enforcement and collection of tax.

Effective 5/3/2023
59-14-809.
Commission study on enforcement and collection of tax.
(1) The commission shall:
(a) implement increased enforcement of the tax imposed by this part; and
(b) study issues related to increased enforcement and compliance with the requirements of this part.
(2) The study shall include a review of:
(a) the impact of increased enforcement on collections of the tax imposed by this part;
(b) options for long-term funding of increased enforcement of the tax imposed by this part;
(c) the sufficiency of collections of the tax imposed by this part to fund distributions from the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account under Section 59-14-807;
(d) impacts of a lack of federal regulation of electronic cigarettes on enforcement and compliance efforts; and
(e) potential impacts on compliance of changing the incidence of taxation to a tax imposed on the retail sale of an electronic cigarette substance or prefilled electronic cigarette.
(3) The commission shall annually report the commission's findings and recommendations on the study items described in Subsections (2)(a) through (d) to the Revenue and Taxation Interim Committee on or before the September interim meeting.
(4) The commission shall report the commission's findings and recommendations on the study item described in Subsection (2)(e) to the Revenue and Taxation Interim Committee on or before the September 2023 interim meeting.
Amended by Chapter 531, 2023 General Session, (Coordination Clause)
Enacted by Chapter 531, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 15 - Beer Tax › Section 101 - Tax basis -- Rate.

Effective 11/1/2019
59-15-101.
Tax basis -- Rate.
(1)
(a) A tax is imposed at the rate specified in Subsection (1)(b) on all beer, as defined in Section 32B-1-102, that is imported or manufactured for sale, use, or distribution in this state.
(b) The tax described in Subsection (1)(a) shall be imposed at a rate of:
(i) $11 per 31-gallon barrel for beer imported or manufactured:
(A) before July 1, 2003; and
(B) for sale, use, or distribution in this state; and
(ii) $13.10 per 31-gallon barrel for beer imported or manufactured:
(A) on or after July 1, 2003; and
(B) for sale, use, or distribution in this state.
(c) The tax imposed under this Subsection (1):
(i) shall be imposed at a proportionate rate for:
(A) any quantity of beer other than a 31-gallon barrel; or
(B) the fractional parts of a 31-gallon barrel; and
(ii) may not be imposed more than once on the same beer.
(2) A tax may not be imposed on beer:
(a) sold to the United States and its agencies; or
(b)
(i) manufactured or imported for sale, use, or distribution outside the state; and
(ii) exported from the state.
Amended by Chapter 336, 2019 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 15 - Beer Tax › Section 102 - Tax delinquency -- Penalty.

59-15-102.
Tax delinquency -- Penalty.
If any person fails to pay the amount of any tax at the time it is due, a penalty as provided under Section 59-1-401 shall be imposed, and the tax shall bear interest at the rate and in the manner prescribed in Section 59-1-402.
Amended by Chapter 1, 1993 Special Session 2
Amended by Chapter 1, 1993 Special Session 2
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 15 - Beer Tax › Section 104 - Procedure for contesting assessment.

59-15-104.
Procedure for contesting assessment.
If any person, after filing a return and paying the tax provided by this chapter, is aggrieved by the assessment made by the commission, the person may file a request for agency action.
Amended by Chapter 161, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 15 - Beer Tax › Section 105 - Reports -- Credit -- Records.

59-15-105.
Reports -- Credit -- Records.
(1) Every brewer, wholesaler, or distributor manufacturing or importing beer for sale, use, or distribution in the state shall, before the last day of each month, file with the commission a return for the preceding calendar month showing the total number of barrels of beer or fractional parts of barrels manufactured or imported during the preceding monthly period. The total barrels of beer manufactured or imported with deductions made for the number of barrels exempt under this chapter shall be reported. The report shall also contain other information required by the commission, and the person shall, at the time of filing the report, pay to the commission the amount of tax due at the rate fixed in accordance with this chapter. Credit is allowed for spoilage, and for taxes already paid on beer, as provided under this chapter.
(2) For purposes of this chapter, beer is considered manufactured when it is placed in containers for use, sale, or distribution, and beer is considered imported when it is first received in the state for use, sale, or distribution.
(3) It is the duty of every person manufacturing or importing beer for sale in this state to keep and preserve adequate records for a period of three years showing the amount of beer sold. These records are open to inspection by the commission, or its authorized representative during reasonable business hours.
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 15 - Beer Tax › Section 106 - Reports by brewers, wholesalers, and distributors outside the state.

59-15-106.
Reports by brewers, wholesalers, and distributors outside the state.
Every brewer, wholesaler, or distributor outside the state, shipping beer into the state, for sale, use, or consumption within the state shall, before the last day of each month, file with the commission a return prescribed by the commission for the preceding calendar month and containing any information required by the commission.
Amended by Chapter 357, 2012 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 15 - Beer Tax › Section 107 - Report -- Effect of failure to file.

59-15-107.
Report -- Effect of failure to file.
If any person who is liable for the tax and is required by this chapter or by the rules of the commission to file a report with respect to the beer tax or to file a report which contains information required to determine the amount of beer tax, fails, neglects, or refuses to file the report, the commission shall estimate the amount of beer upon which the tax is payable, and assess the tax.
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 15 - Beer Tax › Section 108 - Construction and equipment of establishments.

Effective 6/1/2022
59-15-108.
Construction and equipment of establishments.
No brewery or other establishment may be constructed or equipped in a manner which facilitates any breach of this chapter or the rules of the Alcoholic Beverage Services Commission or State Tax Commission. Any structure or equipment in violation of this section shall be removed by order of the Alcoholic Beverage Control Commission or the State Tax Commission.
Amended by Chapter 447, 2022 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 15 - Beer Tax › Section 109 - Tax money to be paid to state treasurer.

Effective 7/1/2023
59-15-109.
Tax money to be paid to state treasurer.
(1) Except as provided in Subsection (2), taxes collected under this chapter shall be paid by the commission to the state treasurer daily for deposit as follows:
(a) the greater of the following shall be deposited into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32B-2-403:
(i) an amount calculated by:
(A) determining an amount equal to 50% of the revenue collected for the fiscal year two years preceding the fiscal year for which the deposit is made; and
(B) subtracting $30,000 from the amount determined under Subsection (1)(a)(i)(A); or
(ii) $4,350,000; and
(b) the revenue collected in excess of the amount deposited in accordance with Subsection (1)(a) shall be deposited into the General Fund.
(2) The state treasurer shall annually deposit into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32B-2-403 an amount equal to the amount of revenue generated in the current fiscal year by the portion of the tax imposed under Section 59-15-101 that exceeds:
(a) $12.80 per 31-gallon barrel for beer imported or manufactured:
(i) on or after July 1, 2003; and
(ii) for sale, use, or distribution in this state; and
(b) a proportionate rate to the rate described in Subsection (2)(a) for:
(i) any quantity of beer other than a 31-gallon barrel; or
(ii) the fractional parts of a 31-gallon barrel.
(3)
(a) The commission shall notify the entities described in Subsection (3)(b) not later than the September 1 preceding the fiscal year of the deposit of:
(i) the amount of the proceeds of the beer excise tax collected in accordance with this section for the fiscal year two years preceding the fiscal year of deposit; and
(ii) an amount equal to 50% of the amount listed in Subsection (3)(a)(i).
(b) The notification required by Subsection (3)(a) shall be sent to:
(i) the Governor's Office of Planning and Budget; and
(ii) the Legislative Fiscal Analyst.
Amended by Chapter 396, 2023 General Session