Utah Code > Title 59 > Chapter 14 > Part 4 – Cigarettes and Tobacco Products


§ 59-14-401	Refund of taxes paid — Exemption for exported cigarettes and tobacco products
§ 59-14-402	Reports of imports and exports of taxable cigarettes and tobacco products
§ 59-14-403	Duplicate invoice requirements — Failure to comply — Penalties
§ 59-14-404	Administration of chapter by commission
§ 59-14-406	Assistance for commission
§ 59-14-407	Reporting of manufacturer name
§ 59-14-409	Definitions — Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer — Interest — Rulemaking authority
§ 59-14-410	Action for collection of tax — Action for refund or credit of tax

Terms Used In Utah Code > Title 59 > Chapter 14 > Part 4 - Cigarettes and Tobacco Products

Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.

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

City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5

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

Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5

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

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