Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-14-604
Prohibition against stamping, sale, or import of cigarettes not in the directory -- Requirement to certify compliance
# (1)
It is unlawful for any person:
# (a)
to affix a stamp to a package or other container of cigarettes of a tobacco product manufacturer or brand family not included in the directory required by Section 59-14-603; or
# (b)
to sell, offer, or possess for sale, in this state, or import for personal consumption in this state, cigarettes of a tobacco product manufacturer or brand family not included in the directory required by Section 59-14-603.
# (2)
# (a)
It is unlawful for any person to sell or distribute cigarettes, or acquire, hold, own, possess, transport, import, or cause to be imported cigarettes, that the person knows or should know are intended for distribution or sale in the state in violation of Section 59-14-603.
# (b)
A violation of this Subsection (2) is a class B misdemeanor.
Source: view the official text
In this chapter (40 sections)
- 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…
- 59-14-806 · Refund of taxes paid -- Exemption for exported electronic…