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.

Terms Used In Utah Code 59-14-201

  • 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.
  • 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
  • Cigarette 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 59-14-102
  • Person: means :Utah Code 68-3-12.5
  • 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
  • Stamp: 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 59-14-102
  • 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
    • (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    (b)  The fee for reinstatement of a license that has been revoked, suspended, or allowed to expire is $30.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

      Previous section
    Next section  
     Part 2 Contents

    LawServer is used by

    New York Times, IRS, USDA, UCLA, DOT