32 chapters · 1,123 sections in this title.
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: regardless of: the size of the roll; the shape of the roll; whether the…
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) "Cigar" means the same as that term is defined in Section. 76-9-1101 "Cigar" does not include a little cigar. (3) "Cigarette" means…
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) on the first day of a calendar quarter; and after a 90-day period beginning on the day on which the commissio…