§ 59-14-601 Definitions
§ 59-14-602 Certifications — Directories — Tax stamps
§ 59-14-603 Directory of cigarettes approved for stamping and sale
§ 59-14-604 Prohibition against stamping, sale, or import of cigarettes not in the directory — Requirement to certify compliance
§ 59-14-605 Appointment of agent for service of process
§ 59-14-606 Reporting by stamping agents
§ 59-14-607 Administrative rulemaking authority
§ 59-14-608 License revocation and penalties
§ 59-14-609 Effective dates for reporting — Disgorgement of profits — Recovery of costs
§ 59-14-610 Creation of Tobacco Control Restricted Account
§ 59-14-611 Severability clause

Terms Used In Utah Code > Title 59 > Chapter 14 > Part 6 - Tobacco Manufacturer Stamping Enforcement Provisions

  • 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
  • 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
  • Commission: means the State Tax Commission as defined in Section 59-1-101. See Utah Code 59-14-601
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Distributor: means a person, wherever residing or located, who purchases nontax-paid cigarettes and stores, sells, or otherwise disposes of the cigarettes. See Utah Code 59-14-601
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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
  • Participating manufacturer: has the meaning given that term in Section II(jj) of the Master Settlement Agreement and all amendments thereto. See Utah Code 59-14-601
  • Person: means :Utah Code 68-3-12.5
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • Retailer: means a person that:
    (a) sells or distributes a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state; or
    (b) intends to sell or distribute a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state. See Utah Code 59-14-102
  • Service of process: The service of writs or summonses to the appropriate party.
  • 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.
  • 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
  • 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
  • Statute: A law passed by a legislature.
  • 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