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Utah Code Title 59. Revenue and Taxation § 59-14-201. License--Application of part--Fee--Bond--Exceptions

Current as of May 05, 2022 | Updated by FindLaw Staff

(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 Section 59-14-202.

(2) Except for the tax rates described in Subsection 59-14-204(2), this part does not apply to a cigarette produced from a cigarette rolling machine.

(3)(a) A license may not be issued for the sale of cigarettes until the applicant has paid a license fee of $30 or a license renewal fee of $20, as appropriate.

(b) The fee for reinstatement of a license that has been revoked, suspended, or allowed to expire is $30.

(c) Notwithstanding Subsections (3)(a) and (b), the commission may not charge a fee for a license under this section for a retailer, as defined in Section 59-14-102.

(4)(a) A license may not be issued until the applicant files a bond with the commission.  The commission shall determine the form and the amount of the bond, the minimum amount of which shall be $500.  The bond shall be executed by the applicant as principal, with a corporate surety, payable to the state and conditioned upon the faithful performance of all the requirements of this chapter, including the payment of all taxes, penalties, and other obligations.

(b) An applicant is not required to post a bond if the applicant:

(i) purchases during the license year only products that have the proper state stamp affixed as required by this chapter;  and

(ii) files an affidavit with the applicant's application attesting to this fact.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-14-201. License--Application of part--Fee--Bond--Exceptions - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-14-201/

Read this complete Utah Code Title 59. Revenue and Taxation § 59-14-201. License--Application of part--Fee--Bond--Exceptions on Westlaw

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