(b) | if the roll has a wrapper or cover that is made of paper or any other substance or material except tobacco. See Utah Code 59-14-102Cigarette rolling machine: means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes. See Utah Code 59-14-102Person: means :Utah Code 68-3-12.5Retailer: means a person that:(a) | sells or distributes a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state; or |
(b) | intends to sell or distribute a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state. See Utah Code 59-14-102Stamp: means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205. See Utah Code 59-14-102State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5 |
(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The fee for reinstatement of a license that has been revoked, suspended, or allowed to expire is $30.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. |
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(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. |
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Amended by Chapter 231, 2018 General Session
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