32 chapters · 1,121 sections in this title.
Utah Code § 59-14-102 (eff. 1/1/2027) Definitions.
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59-14-102. Definitions. As used in this chapter: (1) "Alternative nicotine product" means the same as that term is defined in Section 76-9-1101. (2)(a) "Cigar" means the same as that term is defined in Section 76-9-1101. (b) "Cigar" does not include a little cigar. (3) "Cigarette…
Utah Code § 59-14-102 (until 1/1/2027) Definitions.
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59-14-102. Definitions. As used in this chapter: (1) "Alternative nicotine product" means the same as that term is defined in Section 76-9-1101. (2) "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…
Utah Code § 59-14-103 Waiver or reduction of penalty.
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59-14-103. Waiver or reduction of penalty. The commission may, upon making a record of its actions, and upon reasonable cause shown, waive, reduce, or compromise any of the penalties or interest imposed under: (1) Subsection 59-14-212(4)(b)(ii); (2) Subsection 59-14-214(5)(b)(ii)…
Utah Code § 59-14-104 Rate reduction for modified risk tobacco products.
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59-14-104. Rate reduction for modified risk tobacco products. (1) Beginning July 1, 2021, the tax imposed under this chapter is reduced in accordance with Subsection (2): (a) on the first day of a calendar quarter; and (b) after a 90-day period beginning on the day on which the c…