reglab/statecodes huggingface dataset:
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 13 - Motor and Special Fuel Tax Act › Part 4 - Aviation Fuel › Section 401 - Aviation fuel tax -- Rate.

59-13-401.
Aviation fuel tax -- Rate.
(1) A tax is imposed upon aviation fuel at the rates provided in this section.
(2) Except as provided by Subsection (3), the tax on aviation fuel shall be 9 cents per gallon.
(3) Aviation fuel purchased for use by a federally certificated air carrier is subject to a tax of:
(a) 4 cents per gallon on aviation fuel purchased other than at an international airport:
(i) located within a county of the first class; and
(ii) that has a United States customs office on its premises; or
(b) 2.5 cents per gallon on aviation fuel purchased at an international airport:
(i) located within a county of the first class; and
(ii) that has a United States customs office on its premises.
Amended by Chapter 222, 2009 General Session
Amended by Chapter 358, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 13 - Motor and Special Fuel Tax Act › Part 4 - Aviation Fuel › Section 403 - Administration and penalties -- Bond requirements.

Effective 5/14/2019
59-13-403.
Administration and penalties -- Bond requirements.
(1) All administrative and penalty provisions of Part 2, Motor Fuel, apply to the administration of Part 4, Aviation Fuel.
(2) Notwithstanding Subsection (1), a distributor is not required to furnish a bond if the distributor:
(a) meets the definition of distributor under Subsection 59-13-102(7)(d); and
(b) has an average tax liability of $500 or less per month.
Amended by Chapter 136, 2019 General Session
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 Session
Renumbered and Amended by Chapter 3, 1987 General Session
2023 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
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 14 - Cigarette and Tobacco Tax and Licensing Act › Part 4 - Cigarettes and Tobacco Products › Section 407 - Reporting of manufacturer name.

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