Utah § 59-14-201 - License -- Application of part -- Fee -- Bond -- Exceptions. (Effective 1/1/2027)
Full text of Utah Utah Code § 59-14-201 — License -- Application of part -- Fee -- Bond -- Exceptions. (Effective 1/1/2027), with citation guidance and answers to common questions.
§ 59-14-201. License -- Application of part -- Fee -- Bond -- Exceptions. (Effective 1/1/2027)
Effective 1/1/2027 59-14-201.
License -- Application of part -- Fee -- Bond -- Exceptions.
(1)
It is unlawful for any person in this state to manufacture, import, distribute, barter, sell, exchange, or offer cigarettes for sale without first having obtained a license issued by the commission under Section 59-14-202.
(2)
Except for the tax rates described in Subsection 59-14-204(2), this part does not apply to a cigarette produced from a cigarette rolling machine.
(3)
(a)
The commission shall charge $250 for issuing or renewing a license under this section.
(b)
The fee for reinstatement of a license that has been revoked, suspended, or allowed to expire is $250.
(c)
The commission shall deposit 88% of any fee received under this section to the fund described in Section 53-1-123.
(4)
(a)
A license may not be issued until the applicant files a bond with the commission. The commission shall determine the form and the amount of the bond, the minimum amount of which shall be $500. The bond shall be executed by the applicant as principal, with a corporate surety, payable to the state and conditioned upon the faithful performance of all the requirements of this chapter, including the payment of all taxes, penalties, and other obligations.
(b)
An applicant is not required to post a bond if the applicant:
(i)
purchases during the license year only products that have the proper state stamp affixed as required by this chapter; and
(ii)
files an affidavit with the applicant's application attesting to this fact.
(5)
A person licensed under this section shall disclose on the application for a license each category of product the person will sell under the license from the following categories:
Section 59-14-201 ("License -- Application of part -- Fee -- Bond -- Exceptions. (Effective 1/1/2027)") 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 § 59-14-201?
A common citation format is "Utah Code § 59-14-201" (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 § 59-14-201 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.
