Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-14-601 — Definitions
As used in this part:
(1) "Brand family" means:
(a) all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including: "menthol," "lights," "kings," and "100s"; and
(b) any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.
(2) "Cigarette" means the same as defined in Section 59-22-202.
(3) "Distributor" means a person, wherever residing or located, who purchases nontax-paid cigarettes and stores, sells, or otherwise disposes of the cigarettes.
(4) "Master Settlement Agreement" means the same as defined in Section 59-22-202.
(5) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer.
(6) "Participating manufacturer" has the meaning given that term in Section II(jj) of the Master Settlement Agreement and all amendments thereto.
(7) "Stamping agent" means a person that is authorized to affix tax stamps to packages or other containers of cigarettes under Section 59-14-205 or any person that is required to pay the tobacco tax imposed under Section 59-14-302.
(8) "Qualified Escrow Fund" means the same as defined in Section 59-22-202.
(9)
(a) Except as provided in Subsection (9)(b), "tobacco product manufacturer" means the same as defined in Section 59-22-202.
(b) "Tobacco product manufacturer" does not include a cigarette rolling machine operator as defined in Section 59-14-102.
(10) "Units sold" means the same as defined in Section 59-22-202.
Source: official text