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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-14-206

Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts

Official textle.utah.gov

# (1)

The commission may prepare stamps for use on packages and containers of cigarettes according to its specifications, designs, and denominations and shall keep an accurate record of all stamps for which the commission is responsible. The cost of the stamps shall be charged to any appropriation made to defray the costs of administering this chapter.

# (2)

The commission shall sell stamps only to persons holding licenses issued as provided in this chapter.

# (a)

The money received from the sale of the stamps, and all other money received from penalties, fees, and taxes provided by this chapter shall be deposited in the General Fund.

# (b)

The commission may deliver stamps in face value not to exceed 90% of the penal sum of the licensee's bond to any licensee without payment. The licensee shall pay for stamps within 60 days of the date the stamps were delivered on credit to the licensee.

# (c)

Unused stamps may be redeemed within three years of their purchase by presentation to the commission of a claim by the person to whom they were originally sold. The redemption claim shall be accompanied by the unused stamps.

# (d)

The commission shall certify a redemption claim with its approval to the state auditor, who shall draw a warrant upon the state treasurer for the payment of the claim.

# (3)

The commission shall allow a discount of 4% upon the entire amount to each licensee for each single purchase of stamps amounting to $25 or more.

# (4)

It is unlawful for any person to sell or dispose of stamps to any other person. However, stamps may be distributed to the various places of sale by the main office whenever a person owns or operates more than one place of sale. Each place of sale shall have a separate license and cancellation stamp.

Last amended: Amended by Chapter 330, 1997 General Session

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In this chapter (40 sections)
  1. 59-14-102 · Definitions. (Superseded 7/1/2026)
  2. 59-14-103 · Waiver or reduction of penalty
  3. 59-14-104 · Rate reduction for modified risk tobacco products
  4. 59-14-201 · License -- Application of part -- Fee -- Bond --…
  5. 59-14-202 · Issuance of licenses -- Common carrier licenses -- Contents…
  6. 59-14-203 · Failure to obtain a license -- Penalty. (Superseded…
  7. 59-14-204 · Tax basis -- Rate -- Future increase -- Cigarette Tax…
  8. 59-14-204.5 · Application of excise tax on tribal lands
  9. 59-14-205 · Stamping procedure -- Rules -- Exceptions -- Penalty --…
  10. 59-14-206 · Sales of stamps -- Deposit of revenues -- Redemption of…
  11. 59-14-207.5 · Transactions only with licensed manufacturers, importers,…
  12. 59-14-207.6 · Unstamped cigarettes
  13. 59-14-208 · Rules for stamping and packaging procedures -- Penalty
  14. 59-14-208.5 · Payment of cigarette tax by consumers
  15. 59-14-209 · Penalty for willful violation -- Counterfeit cigarettes
  16. 59-14-210 · Prohibited sales of cigarettes
  17. 59-14-211 · Penalties for dealing with prohibited cigarettes -- Private…
  18. 59-14-212 · Reporting of imported cigarettes -- Penalty
  19. 59-14-213 · Contraband goods
  20. 59-14-214 · Nonparticipating manufacturer equity assessment
  21. 59-14-215 · Transitional inventory tax on cigarettes -- Penalties and…
  22. 59-14-301 · Registration and licensing -- Fee -- Bond exceptions.…
  23. 59-14-302 · Tax basis -- Rates. (Superseded 1/1/2027)
  24. 59-14-303 · Remittance of tax -- Returns -- Invoice required -- Filing…
  25. 59-14-304 · Transitional inventory tax on tobacco products -- Penalties…
  26. 59-14-305 · Credit or refund for cigarette rolling machine operator
  27. 59-14-401 · Refund of taxes paid -- Exemption for exported cigarettes…
  28. 59-14-402 · Reports of imports and exports of taxable cigarettes and…
  29. 59-14-403 · Duplicate invoice requirements -- Failure to comply --…
  30. 59-14-404 · Administration of chapter by commission
  31. 59-14-406 · Assistance for commission
  32. 59-14-407 · Reporting of manufacturer name
  33. 59-14-409 · Definitions -- Credit or refund for tax paid on cigarette…
  34. 59-14-410 · Action for collection of tax -- Action for refund or credit…
  35. 59-14-501 · Warning labels required
  36. 59-14-502 · Requirements for placement of warning labels
  37. 59-14-503 · Authority of commission
  38. 59-14-504 · Responsibility for placement of warning labels -- One label…
  39. 59-14-505 · Separate offenses -- Evidence of intended sale of products
  40. 59-14-506 · Contraband goods
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