| (1) |
As used in this section, “licensed person” means a person:
Terms Used In Utah Code 59-14-409- 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 |
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| (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- 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
- Tobacco product: includes :
| (i) | a cigarette produced from a cigarette rolling machine; |
| (b) |
that is a:
| (vi) |
a person similar to a person described in Subsections (1)(b)(i) through (v) as determined by the commission by rule. |
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| (2) |
A licensed person may apply to the commission for a credit or refund as provided in Subsection (3) if:
| (a) |
on or after July 1, 2005, the following are removed from retail sale or from storage:
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| (b) |
before a cigarette or tobacco product is removed from retail sale or from storage in accordance with Subsection (2)(a), the licensed person remits a tax:
| (iii) |
in accordance with:
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| (c) |
the licensed person verifies to the commission that the cigarette or tobacco product described in Subsection (2)(a) has been:
| (i) |
returned to the manufacturer of the cigarette or tobacco product; or |
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| (3) |
The amount of the credit or refund described in Subsection (2) is equal to:
| (a) |
for a cigarette removed from retail sale or from storage, the amount of tax the licensed person paid on the cigarette in accordance with 2; or |
| (b) |
for a tobacco product removed from retail sale or from storage, the amount of tax the licensed person paid on the tobacco product in accordance with 3. |
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| (4) |
| (a) |
The commission shall grant a credit or refund under this section if the commission determines that a licensed person meets the requirements of Subsection (2). |
| (b) |
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules establishing procedures and requirements for a licensed person to verify to the commission that a cigarette or tobacco product described in Subsection (2)(a) has been:
| (i) |
returned to the manufacturer of the cigarette or tobacco product; or |
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| (5) |
| (a) |
If the commission makes a credit or refund under this section within a 90-day period after the day on which a licensed person submits an application to the commission for the credit or refund, interest may not be added to the amount of credit or refund. |
| (b) |
If the commission makes a credit or refund under this section more than 90 days after the day on which a licensed person submits an application to the commission for the credit or refund, interest shall be added to the amount of credit or refund as provided in Section 59-1-402. |
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| (6) |
| (a) |
The commission may create a form for:
| (i) |
a licensed person to:
| (A) |
submit a claim for a credit or refund; or |
| (B) |
verify to the commission that a cigarette or tobacco product has been:
| (I) |
returned to the manufacturer of the cigarette or tobacco product; or |
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| (ii) |
processing a claim for a credit or refund for payment. |
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Amended by Chapter 382, 2008 General Session
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