{"data":{"id":"us-ut/utah-code-59-14-104","jurisdiction":"us-ut","citation":"Utah Code § 59-14-104","heading":"Rate reduction for modified risk tobacco products.","body":"(1) Beginning July 1, 2021, the tax imposed under this chapter is reduced in accordance with Subsection (2):\n(a) on the first day of a calendar quarter; and\n(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.\n(2) The tax imposed under this chapter is reduced by:\n(a) 50% for any product that is issued a modified risk tobacco product order under 21 U.S.C. Sec. 387k(g)(1); and\n(b) 25% for any product that is issued a modified risk tobacco product order under 21 U.S.C. Sec. 387k(g)(2).","path":["Title 59 Revenue and Taxation","Chapter 59-14 Cigarette and Tobacco Tax and Licensing Act","Part 59-14-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter14/59-14-S104.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"a2b869d4f4716e8f07747dc28c33554b1b4eacede50f9009f6d56dd754feee49","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-14-103","next":"us-ut/utah-code-59-14-105"},"notice":"GroundRules: Original legal text. Not legal advice."}