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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-14-213

Contraband goods

Official textle.utah.gov

# (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 without a warrant by the commission, its employees, or any peace officer of the state or its political subdivisions.

# (2)

Any goods seized pursuant to Subsection (1) shall be delivered to the commission and destroyed.

# (3)

Any cigarettes, as defined in Subsection 59-22-202(4), in violation of Section 59-14-604 are contraband goods and may be seized in accordance with Subsections (1) and (2).

Last amended: Amended by Chapter 204, 2005 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 (Superseded 7/1/2026)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 (Superseded…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 (Superseded 1/1/2027)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
Full table of contents →