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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-14-508

Federal laws to supersede these requirements

Official textle.utah.gov

In the event federal legislation requiring warning labels on smokeless tobacco products is enacted, the requirements of that legislation shall supersede the requirements of Sections 59-14-501 through 59-14-507.
Renumbered and

Last amended: Amended by Chapter 2, 1987 General Session

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In this chapter (40 sections)
  1. 59-14-301 · Registration and licensing -- Fee -- Bond exceptions.…
  2. 59-14-302 · Tax basis -- Rates. (Superseded 1/1/2027)
  3. 59-14-303 · Remittance of tax -- Returns -- Invoice required -- Filing…
  4. 59-14-304 · Transitional inventory tax on tobacco products -- Penalties…
  5. 59-14-305 · Credit or refund for cigarette rolling machine operator
  6. 59-14-401 · Refund of taxes paid -- Exemption for exported cigarettes…
  7. 59-14-402 · Reports of imports and exports of taxable cigarettes and…
  8. 59-14-403 · Duplicate invoice requirements -- Failure to comply --…
  9. 59-14-404 · Administration of chapter by commission
  10. 59-14-406 · Assistance for commission
  11. 59-14-407 · Reporting of manufacturer name
  12. 59-14-409 · Definitions -- Credit or refund for tax paid on cigarette…
  13. 59-14-410 · Action for collection of tax -- Action for refund or credit…
  14. 59-14-501 · Warning labels required
  15. 59-14-502 · Requirements for placement of warning labels
  16. 59-14-503 · Authority of commission
  17. 59-14-504 · Responsibility for placement of warning labels -- One label…
  18. 59-14-505 · Separate offenses -- Evidence of intended sale of products
  19. 59-14-506 · Contraband goods
  20. 59-14-507 · Penalty for violation
  21. 59-14-508 · Federal laws to supersede these requirements
  22. 59-14-509 · Restrictions on mail order or Internet sales
  23. 59-14-601 · Definitions
  24. 59-14-602 · Certifications -- Directories -- Tax stamps
  25. 59-14-603 · Directory of cigarettes approved for stamping and sale
  26. 59-14-604 · Prohibition against stamping, sale, or import of cigarettes…
  27. 59-14-605 · Appointment of agent for service of process
  28. 59-14-606 · Reporting by stamping agents
  29. 59-14-607 · Administrative rulemaking authority
  30. 59-14-608 · License revocation and penalties
  31. 59-14-609 · Effective dates for reporting -- Disgorgement of profits --…
  32. 59-14-610 · Creation of Tobacco Control Restricted Account
  33. 59-14-611 · Severability clause
  34. 59-14-702 · Definitions
  35. 59-14-703 · Certification of cigarette rolling machine operators --…
  36. 59-14-704 · Cigarette rolling machine operator quarterly report to…
  37. 59-14-705 · Cigarette rolling machine operator shall maintain a secure…
  38. 59-14-706 · Revocation of certification -- Denial of certification or…
  39. 59-14-707 · Commission rulemaking authority
  40. 59-14-802 · Definitions. (Superseded 7/1/2026)
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