GroundRules
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- Utah Code § 59-14-401 · Refund of taxes paid -- Exemption for exported cigarettes and tobacco products.
- Utah Code § 59-14-402 · Reports of imports and exports of taxable cigarettes and tobacco products.
- Utah Code § 59-14-403 · Duplicate invoice requirements -- Failure to comply -- Penalties.
- Utah Code § 59-14-404 · Administration of chapter by commission.
- Utah Code § 59-14-406 · Assistance for commission.
- Utah Code § 59-14-407 · Reporting of manufacturer name.
- Utah Code § 59-14-409 · Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority.
- Utah Code § 59-14-410 · Action for collection of tax -- Action for refund or credit of tax.
- Utah Code § 59-14-501 · Warning labels required.
- Utah Code § 59-14-501.5 · Advertising warning label requirements.
- Utah Code § 59-14-502 · Requirements for placement of warning labels.
- Utah Code § 59-14-503 · Authority of commission.
- Utah Code § 59-14-504 · Responsibility for placement of warning labels -- One label required.
- Utah Code § 59-14-505 · Separate offenses -- Evidence of intended sale of products.
- Utah Code § 59-14-506 · Contraband goods.
- Utah Code § 59-14-507 · Penalty for violation.
- Utah Code § 59-14-508 · Federal laws to supersede these requirements.
- Utah Code § 59-14-509 · Restrictions on mail order or Internet sales.
- Utah Code § 59-14-601 · Definitions.
- Utah Code § 59-14-602 · Certifications -- Directories -- Tax stamps.
- Utah Code § 59-14-603 · Directory of cigarettes approved for stamping and sale.
- Utah Code § 59-14-604 · Prohibition against stamping, sale, or import of cigarettes not in the directory -- Requirement to certify compliance.
- Utah Code § 59-14-605 · Appointment of agent for service of process.
- Utah Code § 59-14-606 · Reporting by stamping agents.
- Utah Code § 59-14-607 · Administrative rulemaking authority.
- Utah Code § 59-14-608 · License revocation and penalties.
- Utah Code § 59-14-609 · Effective dates for reporting -- Disgorgement of profits -- Recovery of costs.
- Utah Code § 59-14-610 · Creation of Tobacco Control Restricted Account.
- Utah Code § 59-14-611 · Severability clause.
- Utah Code § 59-14-702 · Definitions.
- Utah Code § 59-14-703 · Certification of cigarette rolling machine operators -- Renewal of certification -- Requirements for certification or renewal of certification -- Denial.
- Utah Code § 59-14-704 · Cigarette rolling machine operator quarterly report to commission.
- Utah Code § 59-14-705 · Cigarette rolling machine operator shall maintain a secure meter on cigarette rolling machine.
- Utah Code § 59-14-706 · Revocation of certification -- Denial of certification or revocation of certification appeal procedures -- Removal of cigarette rolling machine from premises.
- Utah Code § 59-14-707 · Commission rulemaking authority.
- Utah Code § 59-14-802 · Definitions.
- Utah Code § 59-14-803 · License to sell electronic cigarette product or nicotine product.
- Utah Code § 59-14-803.5 · Publication of licensed distributors -- Retailer transaction only with licensed distributor -- Penalty.
- Utah Code § 59-14-804 · Taxation of electronic cigarette product, alternative nicotine product, nontherapeutic nicotine product.
- Utah Code § 59-14-805 · Remittance of tax -- Returns -- Invoice required -- Filing requirement-- Exception -- Penalty -- Overpayment.
- Utah Code § 59-14-806 · Refund of taxes paid -- Exemption for exported electronic cigarettes and nicotine products.
- Utah Code § 59-14-807 · Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account.
- Utah Code § 59-14-808 · Restrictions on mail order or Internet sales.
- Utah Code § 59-14-809 · Commission study on enforcement and collection of tax.
- Utah Code § 59-14-810 · Electronic cigarette product registry.
- Utah Code § 59-14-811 · Reports of illegal product.
- Utah Code § 59-15-101 · Tax basis -- Rate.
- Utah Code § 59-15-102 · Tax delinquency -- Penalty.
- Utah Code § 59-15-104 · Procedure for contesting assessment.
- Utah Code § 59-15-105 · Reports -- Credit -- Records.
- Utah Code § 59-15-106 · Reports by brewers, wholesalers, and distributors outside the state.
- Utah Code § 59-15-107 · Report -- Effect of failure to file.
- Utah Code § 59-15-108 · Construction and equipment of establishments.
- Utah Code § 59-15-109 · Commission to deposit beer tax revenue.
- Utah Code § 59-18-102 · Definitions.
- Utah Code § 59-18-103 · Applicability to split interest trust or private foundation trust created before or after effective date.
- Utah Code § 59-18-104 · Duties and powers of trustee.
- Utah Code § 59-18-105 · Trustee's fiduciary obligations and duty not to deprive trust of tax exemption, deduction, or credit.
- Utah Code § 59-18-106 · Trustee's notice to attorney general of inconsistent provisions in trust.
- Utah Code § 59-18-107 · Amendment of governing instrument.
- Utah Code § 59-18-108 · Court's power to relieve trustee from restrictions on powers and duties.
- Utah Code § 59-18-109 · Release of power to select charitable donees.
- Utah Code § 59-18-110 · Election and consent to release of trust to specified charitable organization.
- Utah Code § 59-18-111 · Duties of trustee of trust subject to supervision by specified charitable organization.
- Utah Code § 59-18-112 · Interpretation of chapter to encourage charitable gifts.
- Utah Code § 59-18-113 · Application of chapter to trusts and trust assets established or acquired before or after effective date.
- Utah Code § 59-21-1 · Disposition of federal mineral lease money -- Priority to political subdivisions impacted by mineral development -- Disposition of mineral bonus payments -- Appropriation of money attributable to royalties from extraction of minerals on federal land located within boundaries of Grand Staircase-Escalante National Monument.
- Utah Code § 59-21-2 · Mineral Bonus Account created -- Contents -- Use of Mineral Bonus Account money -- Mineral Lease Account created -- Contents -- Appropriation of money from Mineral Lease Account.
- Utah Code § 59-22-101 · Title.
- Utah Code § 59-22-201 · Findings and purpose.
- Utah Code § 59-22-202 · Definitions.
- Utah Code § 59-22-203 · Requirements.
- Utah Code § 59-22-301 · Construction of this part.
- Utah Code § 59-22-302 · Formula for inflation adjustments.
- Utah Code § 59-22-303 · Allocable share.
- Utah Code § 59-22-304 · Released claims.
- Utah Code § 59-22-305 · Releasing parties.
- Utah Code § 59-22-306 · Original participating manufacturer and related terms.
- Utah Code § 59-22-307 · Participating manufacturer.
- Utah Code § 59-22-308 · Payments by subsequent participating manufacturers.
- Utah Code § 59-22-401 · Availability of master settlement agreement.
- Utah Code § 59-23-3 · Definitions.
- Utah Code § 59-23-4 · Brine shrimp royalty -- Royalty rate -- Commission to prepare billing statement -- Deposit of revenue.
- Utah Code § 59-23-5 · Payment of the brine shrimp royalty.
- Utah Code § 59-23-7 · Rules.
- Utah Code § 59-23-8 · Penalties and interest.
- Utah Code § 59-24-102 · Definitions.
- Utah Code § 59-24-103.5 · Radioactive waste disposal, processing, and recycling facility tax.
- Utah Code § 59-24-103.7 · Radioactive waste facility disposal tax for concentrated depleted uranium and specific site approved waste.
- Utah Code § 59-24-104 · Payment of tax.
- Utah Code § 59-24-105 · Deposit of tax revenue.
- Utah Code § 59-24-106 · Records.
- Utah Code § 59-24-108 · Rulemaking authority.
- Utah Code § 59-24-109 · Penalties and interest.
- Utah Code § 59-26-102 · Definitions.
- Utah Code § 59-26-103 · Imposition of tax -- Rate.
- Utah Code § 59-26-104 · Collection of tax.
- Utah Code § 59-26-104.5 · Nonrefundable credit against tax -- Amounts passed through to customers within the state -- Tax may not be reduced by amounts passed through to customers within the state.
- Utah Code § 59-26-105 · Deposit of tax revenue.
- Utah Code § 59-26-106 · Records.