Utah Code Title 59. Revenue and Taxation § 59-14-214. Nonparticipating manufacturer equity assessment

(2)(a) There is levied an equity assessment, at the rate of 1.75 cents on each cigarette, for all cigarette packages of nonparticipating manufacturers to which a stamp is affixed as required under Section 59-14-205.

(b) The equity assessment imposed by this section is in addition to all other assessments, fees, and taxes levied under existing law.

(c) The equity assessment imposed by this section shall be paid by affixing a stamp in the manner and at the time described in Section 59-14-205.

(d) Except as otherwise provided in this section, the equity assessment shall be collected, paid, administered, and enforced in the same manner as the tax on cigarettes levied by Section 59-14-204.

(a) to recover health care costs to the state imposed by nonparticipating manufacturers;

(b) to prevent nonparticipating manufacturers from undermining the state's policy of reducing underage smoking by offering cigarettes for sale substantially below the prices of cigarettes of other manufacturers;

(c) to protect funding, which is reduced as a result of the growth of nonparticipating manufacturer cigarette sales, for programs funded in whole or in part by payments to the state under the Master Settlement Agreement, as defined in Section 59-22-202;

(d) to recoup settlement-payment revenue lost to the state as a result of nonparticipating manufacturer cigarette sales; and

(e) to fund enforcement and administration of:

(a) is guilty of a class B misdemeanor; and

(b) is subject to: