Utah Code 59-14-801. Title

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

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

59-14-801. Title.
This part is known as the “Electronic Cigarette Product and Nicotine Product Licensing and Taxation Act.”

Amended by Chapter 347, 2020 General Session