Utah Code > Title 59 > Chapter 14 > Part 8 – Electronic Cigarette and Nicotine Product Licensing and Taxation Act


§ 59-14-801	Title
§ 59-14-802	Definitions
§ 59-14-803	License to sell electronic cigarette product or nicotine product
§ 59-14-804	Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device
§ 59-14-805	Remittance of tax — Returns — Invoice required — Filing requirement– Exception — Penalty — Overpayment
§ 59-14-806	Refund of taxes paid — Exemption for exported electronic cigarettes and nicotine products
§ 59-14-807	Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account
§ 59-14-807 v2	Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account
§ 59-14-808	Restrictions on mail order or Internet sales
§ 59-14-809	Commission study on enforcement and collection of tax

Terms Used In Utah Code > Title 59 > Chapter 14 > Part 8 - Electronic Cigarette and Nicotine Product Licensing and Taxation Act

Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Alternative nicotine product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization

Cigarette: means a roll made wholly or in part of tobacco:

(a)

regardless of:

(i)	the size of the roll;

(ii)	the shape of the roll;

(iii)

whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or

(iv)	whether the tobacco is heated or burned; and

(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 59-14-102

Consumer: means a person that is not required:

(a)	under Section 59-14-201 to obtain a license under Section 59-14-202;

(b)	under Section 59-14-301 to obtain a license under Section 59-14-202; or

(c)

to obtain a license under Section 59-14-803. See Utah Code 59-14-102

Electronic cigarette: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102

Electronic cigarette product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102

Electronic cigarette substance: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102

Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.

Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.

Licensee: means a person that holds a valid license to sell an electronic cigarette product or a nicotine product. See Utah Code 59-14-802

manufacturer: means a person that:

(i)	manufactures, fabricates, assembles, processes, or labels a finished cigarette; or

(ii)

makes, modifies, mixes, manufactures, fabricates, assembles, processes, labels, repackages, relabels, or imports an electronic cigarette product or a nicotine product. See Utah Code 59-14-102

Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5

Nicotine: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102

Nicotine product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102

Nontherapeutic nicotine device: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102

Nontherapeutic nicotine device substance: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102

Nontherapeutic nicotine product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102

Person: means :Utah Code 68-3-12.5

Prefilled electronic cigarette: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102

Prefilled nontherapeutic nicotine device: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102

Retailer: 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 59-14-102

Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.

State: 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