Title 59, Revenue and Taxation

59-13-318. Refunds. A refund that a taxpayer is allowed under this chapter shall be paid from the Transportation Fund.

59-13-320. Penalties for violations of the special fuel tax provisions. (1) The following offenses, unless otherwise provided, are class B misdemeanors: (a) failing or refusing to pay the tax imposed by this part; (b) engaging in business in this state as a supplier without being…

59-13-320.5. Use of dyed diesel on highways prohibited -- Penalty. (1) A person may not operate a motor vehicle on a highway if a fuel supply tank of the motor vehicle contains dyed diesel fuel, unless: (a) permitted under federal law; (b)(i) the motor vehicle is used on the high…

59-13-321. Wholesaler option for rack distributions tax payments -- Notification -- Security. (1) As used in this section "wholesaler" means a person who receives a rack distribution of diesel fuel from a supplier for purposes of resale. (2)(a) Upon agreement of wholesaler and su…

59-13-322. Refunds of tax due to fire, flood, storm, accident, crime, discharge in bankruptcy, or mixing of fuels -- Filing claims and affidavits -- Commission approval -- Rulemaking -- Appeals -- Penalties. (1)(a) A retailer, wholesaler, licensed distributor, or licensed supplie…

59-13-401. Aviation fuel tax -- Rate. (1) A tax is imposed upon aviation fuel at the rates provided in this section. (2) Except as provided by Subsection (3), the tax on aviation fuel shall be 9 cents per gallon. (3) Aviation fuel purchased for use by a federally certificated air…

59-13-402. Revenue from taxes deposited with treasurer -- Credit to Aeronautics Restricted Account -- Purposes for which funds may be used -- Allocation of funds -- Reports -- Returns required. (1)(a) All revenue received by the commission under this part shall be deposited daily…

59-13-403. Administration and penalties -- Bond requirements. (1) All administrative and penalty provisions of Part 2, Motor Fuel, apply to the administration of Part 4, Aviation Fuel. (2) Notwithstanding Subsection (1), a distributor is not required to furnish a bond if the dist…

59-13-501. Interstate fuel tax agreements by commission -- Contents of agreement -- Rulemaking power -- Legal remedies -- Conflicts. (1) The commission may enter into cooperative agreements with other states for the exchange of information and auditing of users of motor fuel and …

59-13-502. Interstate fuel tax agreements -- Compliance procedures. (1) After the commission's membership in an agreement provided for under Section 59-13-501 becomes effective, a taxpayer shall, for vehicles powered by special fuel qualifying under the agreement, be required to …

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…

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…

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)…

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…

59-14-105. Electronic reporting of report on product transferred into the state. A person that is required to file a report with the commission in accordance with 15 U.S.C. Sec. 376 shall file the report electronically in a format approved by the commission.

59-14-106. Revocation of license for controlled substance sale and distribution. (1) As used in this section: (a) "Controlled substance" means the same as that term is defined in Section 58-37-101. (b) "Licensee" means a person that holds a license under Section 59-14-201, 59-14-…

59-14-201. License -- Application of part -- Fee -- Bond -- Exceptions. (1) It is unlawful for any person in this state to manufacture, import, distribute, barter, sell, exchange, or offer cigarettes for sale without first having obtained a license issued by the commission under …

59-14-201. License -- Application of part -- Fee -- Bond -- Exceptions. (1) It is unlawful for any person in this state to manufacture, import, distribute, barter, sell, exchange, or offer cigarettes for sale without first having obtained a license issued by the commission under …

59-14-202. Issuance of licenses -- Common carrier licenses -- Contents -- Valid for one year -- Revocation -- Distribution requirements. (1) Cigarette licenses may be issued only to a person owning or operating the place or cigarette vending machine from which the cigarette sales…

59-14-202. Issuance of licenses -- Common carrier licenses -- Contents -- Valid for three years -- Revocation -- Distribution requirements. (1) Cigarette licenses may be issued only to a person owning or operating the place or cigarette vending machine from which the cigarette sa…

59-14-203. Failure to obtain a license -- Penalty. (1) Any person engaging in the business of manufacturing, importing, distributing, or selling or offering to sell cigarettes without holding a valid license that is currently not suspended or revoked is guilty of a class B misdem…

59-14-203. Failure to obtain a license -- Penalty. Any person engaging in the business of manufacturing, importing, distributing, or selling or offering to sell cigarettes without holding a valid license that is currently not suspended or revoked is guilty of a class B misdemeano…

59-14-204. Tax basis -- Rate -- Future increase -- Cigarette Tax Restricted Account -- Appropriation and expenditure of revenues. (1) Except for cigarettes described under Subsection 59-14-210(3), there is levied a tax upon the sale, use, storage, or distribution of cigarettes in…

59-14-204.5. Application of excise tax on tribal lands. (1)(a) Cigarettes sold to or received by members of a federally recognized Indian tribe that are purchased or received on the tribal lands are not subject to the tax imposed by Section 59-14-204. (b) Cigarettes exempt from t…

59-14-205. Stamping procedure -- Rules -- Exceptions -- Penalty -- Collection procedure. (1) In the case of manufacturers, jobbers, importers, distributors, wholesalers, and retailers, the taxes imposed on cigarettes by this chapter shall be paid by affixing stamps in the manner …

59-14-206. Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts. (1) The commission may prepare stamps for use on packages and containers of cigarettes according to its specifications, designs, and denomina…

59-14-207.5. Transactions only with licensed manufacturers, importers, distributors, and retailers. (1) A manufacturer or importer may sell or distribute cigarettes to a licensee if that person is located or doing business in the state, including on any tribal lands located in th…

59-14-207.6. Unstamped cigarettes. (1) A person who ships unstamped cigarette packages into the state, other than to a licensed manufacturer, importer, distributor, or retailer who is authorized to affix stamps, shall first file with the commission a notice of shipment. (2) Subse…

59-14-208. Rules for stamping and packaging procedures -- Penalty. (1) The commission may by rule provide for the method of breaking packages, the forms and kinds of containers, and the method of affixing or cancelling stamps. These rules shall allow for the enforcement of paymen…

59-14-208.5. Payment of cigarette tax by consumers. (1) Except as provided in Subsection (4), in the case of consumers, the taxes imposed on cigarettes by this part shall be paid in the manner and at the time prescribed in this section. (2) The payment shall be accompanied by a f…

59-14-209. Penalty for willful violation -- Counterfeit cigarettes. (1) A person is guilty of a third degree felony if the person: (a) knowingly, or with intent to defraud the state violates Subsection 59-14-211(4); (b) knowingly or willfully removes or otherwise prepares any adh…

59-14-210. Prohibited sales of cigarettes. (1) Except as provided in Subsection (3), a person licensed under Section 59-14-202 may not barter, sell, exchange, or offer for sale cigarettes: (a) in a package which: (i) bears a statement, label, stamp, sticker, or other notice that …

59-14-211. Penalties for dealing with prohibited cigarettes -- Private right of action. (1) A person, regardless of whether the person is a licensee under Section 59-14-202, is guilty of a class B misdemeanor for each instance in which the person knowingly or with reason to know:…

59-14-212. Reporting of imported cigarettes -- Penalty. (1) Except as provided under Subsection (2), any manufacturer, distributor, wholesaler, or retail dealer who under Section 59-14-205 affixes a stamp to an individual package or container of cigarettes imported to the United …

59-14-213. Contraband goods. (1) Any cigarettes in violation of the requirements of this chapter or of any state or federal law, including Sections 59-14-203, 59-14-205, 59-14-209, 59-14-211, Subsection 59-14-212(1), or Section 59-14-214 are contraband goods and may be seized wit…

59-14-214. Nonparticipating manufacturer equity assessment. (1) As used in this section, "nonparticipating manufacturer" means a tobacco product manufacturer, as defined in Section 59-22-202, that is not a participating manufacturer within the meaning of Subsection II(jj) of the …

59-14-215. Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps. (1) In addition to the tax described in Section 59-14-204, there is imposed, beginning on July 1, 2026, an inventory tax on all …

59-14-301. Registration and licensing -- Fee -- Bond exceptions. (1) All manufacturers and distributors of all tobacco products, as defined in Section 59-14-102, who are responsible for the collection of tax on tobacco products under this chapter, and all retailers of all tobacco…

59-14-301. Registration and licensing -- Fee -- Bond exceptions. (1) All manufacturers and distributors of all tobacco products, as defined in Section 59-14-102, who are responsible for the collection of tax on tobacco products under this chapter, and all retailers of all tobacco…

59-14-302. Tax basis -- Rates. (1) As used in this section: (a) "Manufacturer's sales price" means the amount the manufacturer of a tobacco product charges after subtracting a discount. (b) "Manufacturer's sales price" includes an original Utah destination freight charge, regardl…

59-14-302. Tax basis -- Rates. (1) As used in this section: (a) "Manufacturer's sales price" means the amount the manufacturer of a tobacco product charges after subtracting a discount. (b) "Manufacturer's sales price" includes an original Utah destination freight charge, regardl…

59-14-303. Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments. (1) The taxes imposed on all tobacco products shall be remitted to the commission together with quarterly returns as prescribed by the commiss…

59-14-304. Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply. (1) In addition to the tax described in Section 59-14-302, there is imposed, beginning on July 1, 2010, an inventory tax on all tobacco products subject to the tax described…

59-14-305. Credit or refund for cigarette rolling machine operator. (1) A cigarette rolling machine operator may claim a credit or refund on a return filed under Section 59-14-303 as provided in this section if: (a) a person pays a tax under this chapter on tobacco that the perso…

59-14-401. Refund of taxes paid -- Exemption for exported cigarettes and tobacco products. (1)(a) When any cigarette or tobacco product taxed under this chapter is sold and shipped to a regular dealer in those articles in another state, the seller in this state shall be entitled …

59-14-402. Reports of imports and exports of taxable cigarettes and tobacco products. Every common carrier hauling, transporting, or shipping into or out of the state any taxable cigarettes or tobacco products from or to any other state or foreign country shall, when required by …