§ 59-14-201 License — Application of part — Fee — Bond — Exceptions
§ 59-14-202 Issuance of licenses — Common carrier licenses — Contents — Valid for three years — Revocation — Distribution requirements
§ 59-14-203 Failure to obtain a license — Penalty
§ 59-14-204 Tax basis — Rate — Future increase — Cigarette Tax Restricted Account — Appropriation and expenditure of revenues
§ 59-14-204.5 Application of excise tax on tribal lands
§ 59-14-205 Stamping procedure — Rules — Exceptions — Penalty — Collection procedure
§ 59-14-206 Sales of stamps — Deposit of revenues — Redemption of unused stamps — Discount on lump purchases of stamps — Unlawful acts
§ 59-14-207.5 Transactions only with licensed manufacturers, importers, distributors, and retailers
§ 59-14-207.6 Unstamped cigarettes
§ 59-14-208 Rules for stamping and packaging procedures — Penalty
§ 59-14-208.5 Payment of cigarette tax by consumers
§ 59-14-209 Penalty for willful violation — Counterfeit cigarettes
§ 59-14-210 Prohibited sales of cigarettes
§ 59-14-211 Penalties for dealing with prohibited cigarettes — Private right of action
§ 59-14-212 Reporting of imported cigarettes — Penalty
§ 59-14-213 Contraband goods
§ 59-14-214 Nonparticipating manufacturer equity assessment
§ 59-14-215 Transitional inventory tax on cigarettes — Penalties and interest for failure to comply — Credit or refund for outdated, unaffixed stamps

Terms Used In Utah Code > Title 59 > Chapter 14 > Part 2 - Cigarettes