Utah § 59-14-104 - Rate reduction for modified risk tobacco products.

Full text of Utah Utah Code § 59-14-104 — Rate reduction for modified risk tobacco products., with citation guidance and answers to common questions.

§ 59-14-104. Rate reduction for modified risk tobacco products.

Effective 7/1/2020
59-14-104.  Rate reduction for modified risk tobacco products.
(1) Beginning July 1, 2021, the tax imposed under this chapter is reduced in accordance with Subsection (2):
(a) on the first day of a calendar quarter; and
(b) after a 90-day period beginning on the day on which the commission receives a notice from the manufacturer of a product that has received a modified risk tobacco product order from the United States Food and Drug Administration.
(2) The tax imposed under this chapter is reduced by:
(a) 50% for any product that is issued a modified risk tobacco product order under 21 U.S.C. Sec. 387k(g)(1); and
(b) 25% for any product that is issued a modified risk tobacco product order under 21 U.S.C. Sec. 387k(g)(2).


Enacted by Chapter 347, 2020 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-14-104

What does Utah Code § 59-14-104 cover?

Section 59-14-104 ("Rate reduction for modified risk tobacco products.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-14-104?

A common citation format is "Utah Code § 59-14-104" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-14-104 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.