Terms Used In Utah Code 59-14-212

• 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 Importer: means a person that imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution. See Utah Code 59-14-102 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 Person: means :Utah Code 68-3-12.5 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 United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5 (a)  a copy of the importer‘s federal import permit; (b)  the customs form showing the tax information required by federal law; (c)  a statement signed under penalty of perjury by the manufacturer or importer that the manufacturer or importer has complied with: (i)  15 U.S.C. § 1333 of the Federal Cigarette Labeling and Advertising Act, regarding warning labels and other package information; and (ii)  15 U.S.C. § 1335a of the Federal Cigarette Labeling and Advertising Act, regarding reporting of added ingredients; (d)  the name of the person from whom the person affixing the stamp received the cigarettes; (e)  the name of the person to whom the person affixing the stamp delivered the cigarettes, unless the person receiving the cigarettes was the ultimate consumer; (f)  the quantity of cigarettes in the package or container; and (g)  the brand and brand style of the cigarettes. (2)  Subsection (1) does not apply to cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. § 1555(b) and any implementing regulations unless the cigarettes are brought back into the customs territory for resale within the customs territory. (3)  The information under Subsection (1) shall be provided on a quarterly basis on forms specified by the agency. (4)  A person who fails to comply with the reporting requirement or provides false or misleading information under Subsection (1): (a)  is guilty of a class B misdemeanor; and (b)  may be subject to: (i)  revocation or suspension of a license issued under Section 59-14-202; and (ii)  a civil penalty imposed by the commission in an amount not to exceed the greater of: (A)  500% of the retail value of the cigarettes for which a report was not properly made; or (B)  $5,000. (5)  The information under Subsection (1) may be disclosed by the commission as provided under Subsection 59-1-403(4)(g). Amended by Chapter 367, 2021 General Session   Previous section Next section    Part 2 Contents