Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-14-503
Authority of commission
Official textle.utah.gov
The commission may adopt rules which permit smokeless tobacco products without affixed warning labels to remain in the hands of a wholesaler or distributor until the original case or crate is broken, unpacked, or sold. The commission may permit a manufacturer, wholesaler, or distributor to sell and export smokeless tobacco products to a regular dealer in smokeless tobacco products outside the state, without affixing the warning labels required by Section 59-14-501.
Renumbered and
Source: view the official text
In this chapter (40 sections)
- 59-14-211 · Penalties for dealing with prohibited cigarettes -- Private…
- 59-14-212 · Reporting of imported cigarettes -- Penalty
- 59-14-213 · Contraband goods
- 59-14-214 · Nonparticipating manufacturer equity assessment
- 59-14-215 · Transitional inventory tax on cigarettes -- Penalties and…
- 59-14-301 · Registration and licensing -- Fee -- Bond exceptions.…
- 59-14-302 · Tax basis -- Rates. (Superseded 1/1/2027)
- 59-14-303 · Remittance of tax -- Returns -- Invoice required -- Filing…
- 59-14-304 · Transitional inventory tax on tobacco products -- Penalties…
- 59-14-305 · Credit or refund for cigarette rolling machine operator
- 59-14-401 · Refund of taxes paid -- Exemption for exported cigarettes…
- 59-14-402 · Reports of imports and exports of taxable cigarettes and…
- 59-14-403 · Duplicate invoice requirements -- Failure to comply --…
- 59-14-404 · Administration of chapter by commission
- 59-14-406 · Assistance for commission
- 59-14-407 · Reporting of manufacturer name
- 59-14-409 · Definitions -- Credit or refund for tax paid on cigarette…
- 59-14-410 · Action for collection of tax -- Action for refund or credit…
- 59-14-501 · Warning labels required
- 59-14-502 · Requirements for placement of warning labels
- 59-14-503 · Authority of commission
- 59-14-504 · Responsibility for placement of warning labels -- One label…
- 59-14-505 · Separate offenses -- Evidence of intended sale of products
- 59-14-506 · Contraband goods
- 59-14-507 · Penalty for violation
- 59-14-508 · Federal laws to supersede these requirements
- 59-14-509 · Restrictions on mail order or Internet sales
- 59-14-601 · Definitions
- 59-14-602 · Certifications -- Directories -- Tax stamps
- 59-14-603 · Directory of cigarettes approved for stamping and sale
- 59-14-604 · Prohibition against stamping, sale, or import of cigarettes…
- 59-14-605 · Appointment of agent for service of process
- 59-14-606 · Reporting by stamping agents
- 59-14-607 · Administrative rulemaking authority
- 59-14-608 · License revocation and penalties
- 59-14-609 · Effective dates for reporting -- Disgorgement of profits --…
- 59-14-610 · Creation of Tobacco Control Restricted Account
- 59-14-611 · Severability clause
- 59-14-702 · Definitions
- 59-14-703 · Certification of cigarette rolling machine operators --…