Terms Used In Utah Code 59-14-606

• Brand family: means :

  (a)	all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including: "menthol" "lights" "kings" and "100s"; and

  (b)

  any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes. See Utah Code 59-14-601 Commission: means the State Tax Commission as defined in Section 59-1-101. See Utah Code 59-14-601 Escrow: Money given to a third party to be held for payment until certain conditions are met. 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 Nonparticipating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Utah Code 59-14-601 Person: means :Utah Code 68-3-12.5 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. Stamping agent: means a person that is authorized to affix tax stamps to packages or other containers of cigarettes under Section 59-14-205 or any person that is required to pay the tobacco tax imposed pursuant to Section 59-14-302. See Utah Code 59-14-601 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 Tobacco product: includes : (i)  a cigarette produced from a cigarette rolling machine; (ii)  a little cigar; or (iii)  moist snuff. See Utah Code 59-14-102 Writing: includes :Utah Code 68-3-12.5 (a)  a list by brand family of the total number of cigarettes for which the stamping agent affixed stamps during the reporting period; (b)  the equivalent stick count for roll your own tobacco, for which the stamping agent paid the tobacco product tax during the reporting period; (c)  the equivalent total number of cigarettes or stick count for which the stamping agent paid taxes for the reporting period; and (d)  any other information the commission determines is necessary to enforce this part. (2)  The stamping agent shall maintain, and make available to the commission, all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the commission for a period of five years. (3)  The commission may share information received under this part with federal, state, or local agencies as necessary for enforcement of this part, the Model Tobacco Settlement Act, or corresponding laws of other states. (4)  For purposes of complying with the Model Tobacco Settlement Act, the commission may require, at any time, from the nonparticipating manufacturer and from the financial institution in which the manufacturer has established a qualified escrow fund, proof of: (a)  the amount of money in the fund, exclusive of interest; (b)  the amount and date of each deposit to the fund; and (c)  the amount and date of each withdrawal from the fund. (5)  In addition to the information required to be submitted pursuant to Sections 59-14-214 and 59-22-203 and this part, the commission may require by administrative rule adopted pursuant to Section 59-14-607, a stamping agent or tobacco product manufacturer to submit any additional information including samples of the packaging or labeling of each brand family, as is necessary to enable the commission to determine whether a tobacco product manufacturer is in compliance with this part. (6)  No person shall be issued a license or granted a renewal of a license to act as a stamping agent unless the person has certified in writing, under penalty of perjury, that the person will comply fully with this part. (7)  A person required to file a report under this section who fails to timely file the report, or who provides false or misleading information on, or in relation to, the report: (a)  is guilty of a class B misdemeanor; and (b)  is subject to: (i)  revocation or suspension of a license under 2; and (ii)  a civil penalty, imposed by the commission, in an amount that does not exceed the greater of: (A)  500% of the retail value of the cigarettes for which an accurate report was not filed; or (B)  $5,000. Amended by Chapter 164, 2011 General Session   Previous section Next section    Part 6 Contents