Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-14-603
Directory of cigarettes approved for stamping and sale
# (1)
No later than August 30, 2005, the commission shall develop and publish on its website a directory listing:
# (a)
all tobacco product manufacturers that have provided current and accurate certifications conforming to the requirements of Section 59-14-602; and
# (b)
all brand families that are listed in the certifications required by Section 59-14-602, except the commission shall not include or retain in the directory:
(i) the name or brand families of any nonparticipating manufacturer:
(A) who failed to provide the certification required by Section 59-14-602; or
(B) whose certification is determined by the commission to be out of compliance with Section 59-14-602, unless the commission has determined that the violation has been cured to the satisfaction of the commission; or
(ii) a tobacco product manufacturer or brand family of a nonparticipating manufacturer for which the commission determines:
(A) any escrow payment required by Section 59-22-203 for any period, for any brand family, whether or not listed by the nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement; or
(B) any outstanding final judgment, including interest thereon, for a violation of the Model Tobacco Settlement Act has not been fully satisfied for the brand family or the tobacco product manufacturer.
# (2)
The commission shall update the directory required by this section as necessary:
# (a)
to correct mistakes;
# (b)
to add or remove a tobacco product manufacturer or brand family; and
# (c)
to keep the directory in conformity with the requirements of this part.
# (3)
# (a)
Every stamping agent shall provide to the commission a current and valid electronic mail address for the purpose of receiving notifications from the commission concerning information required by this section and this part.
# (b)
The stamping agent shall update the electronic mail address as necessary.
# (4)
A determination by the commission to not include or to remove a brand family or tobacco product manufacturer from the directory required by this section is subject to review in the manner prescribed by Title 63G, Chapter 4, Administrative Procedures Act.
Source: view the official text
In this chapter (40 sections)
- 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 --…
- 59-14-704 · Cigarette rolling machine operator quarterly report to…
- 59-14-705 · Cigarette rolling machine operator shall maintain a secure…
- 59-14-706 · Revocation of certification -- Denial of certification or…
- 59-14-707 · Commission rulemaking authority
- 59-14-802 · Definitions. (Superseded 7/1/2026)
- 59-14-803 · License to sell electronic cigarette product or nicotine…
- 59-14-803.5 · Publication of licensed distributors -- Retailer…
- 59-14-804 · Taxation of electronic cigarette substance, prefilled…
- 59-14-805 · Remittance of tax -- Returns -- Invoice required -- Filing…