Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-14-611
Severability clause
If a court of competent jurisdiction finds that the provisions of this part and of the Model Tobacco Settlement Act conflict and cannot be harmonized, then the provisions of the Model Tobacco Settlement Act shall control. If any section, subsection, subdivision, paragraph, sentence, clause, or phrase of this part causes the Model Tobacco Settlement Act to no longer constitute a qualifying or model statute, as those terms are defined in the Master Settlement Agreement, then that portion of this part shall not be valid. If any section, subsection, subdivision, paragraph, sentence, clause, or phrase of this part is for any reason held to be invalid, unlawful, or unconstitutional, such decision shall not affect the validity of the remaining portions of this part.
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In this chapter (40 sections)
- 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…
- 59-14-807 · Electronic Cigarette Substance and Nicotine Product…
- 59-14-808 · Restrictions on mail order or Internet sales
- 59-14-809 · Commission study on enforcement and collection of tax.…
- 59-14-810 · Electronic cigarette product registry. (Superseded 7/1/2026)
- 59-14-811 · Reports of illegal product