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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-14-610

Creation of Tobacco Control Restricted Account

Official textle.utah.gov

# (1)

There is created within the General Fund a restricted account known as the Tobacco Control Restricted Account.

# (2)

The Tobacco Control Restricted Account consists of:

# (a)

all profits, gains, gross receipts, or other benefits ordered to be disgorged by the court under the provisions of Subsection 59-14-609(3); and

# (b)

interest on account money.

# (3)

Upon appropriations by the Legislature, money from the account shall be used for the enforcement of this part and the Master Settlement Agreement.

Last amended: Enacted by Chapter 204, 2005 General Session

Source: view the official text

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In this chapter (40 sections)
  1. 59-14-407 · Reporting of manufacturer name
  2. 59-14-409 · Definitions -- Credit or refund for tax paid on cigarette…
  3. 59-14-410 · Action for collection of tax -- Action for refund or credit…
  4. 59-14-501 · Warning labels required
  5. 59-14-502 · Requirements for placement of warning labels
  6. 59-14-503 · Authority of commission
  7. 59-14-504 · Responsibility for placement of warning labels -- One label…
  8. 59-14-505 · Separate offenses -- Evidence of intended sale of products
  9. 59-14-506 · Contraband goods
  10. 59-14-507 · Penalty for violation
  11. 59-14-508 · Federal laws to supersede these requirements
  12. 59-14-509 · Restrictions on mail order or Internet sales
  13. 59-14-601 · Definitions
  14. 59-14-602 · Certifications -- Directories -- Tax stamps
  15. 59-14-603 · Directory of cigarettes approved for stamping and sale
  16. 59-14-604 · Prohibition against stamping, sale, or import of cigarettes…
  17. 59-14-605 · Appointment of agent for service of process
  18. 59-14-606 · Reporting by stamping agents
  19. 59-14-607 · Administrative rulemaking authority
  20. 59-14-608 · License revocation and penalties
  21. 59-14-609 · Effective dates for reporting -- Disgorgement of profits --…
  22. 59-14-610 · Creation of Tobacco Control Restricted Account
  23. 59-14-611 · Severability clause
  24. 59-14-702 · Definitions
  25. 59-14-703 · Certification of cigarette rolling machine operators --…
  26. 59-14-704 · Cigarette rolling machine operator quarterly report to…
  27. 59-14-705 · Cigarette rolling machine operator shall maintain a secure…
  28. 59-14-706 · Revocation of certification -- Denial of certification or…
  29. 59-14-707 · Commission rulemaking authority
  30. 59-14-802 · Definitions. (Superseded 7/1/2026)
  31. 59-14-803 · License to sell electronic cigarette product or nicotine…
  32. 59-14-803.5 · Publication of licensed distributors -- Retailer…
  33. 59-14-804 · Taxation of electronic cigarette substance, prefilled…
  34. 59-14-805 · Remittance of tax -- Returns -- Invoice required -- Filing…
  35. 59-14-806 · Refund of taxes paid -- Exemption for exported electronic…
  36. 59-14-807 · Electronic Cigarette Substance and Nicotine Product…
  37. 59-14-808 · Restrictions on mail order or Internet sales
  38. 59-14-809 · Commission study on enforcement and collection of tax.…
  39. 59-14-810 · Electronic cigarette product registry. (Superseded 7/1/2026)
  40. 59-14-811 · Reports of illegal product
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