Utah § 59-14-301 - Registration and licensing -- Fee -- Bond exceptions. (Effective 1/1/2027)
Full text of Utah Utah Code § 59-14-301 — Registration and licensing -- Fee -- Bond exceptions. (Effective 1/1/2027), with citation guidance and answers to common questions.
§ 59-14-301. Registration and licensing -- Fee -- Bond exceptions. (Effective 1/1/2027)
Effective 1/1/2027 59-14-301.
Registration and licensing -- Fee -- Bond exceptions.
(1)
All manufacturers and distributors of all tobacco products, as defined in Section 59-14-102, who are responsible for the collection of tax on tobacco products under this chapter, and all retailers of all tobacco products:
are subject to the requirements, procedures, and penalties described in Part 2, Cigarettes.
(2)
(a)
Subject to Subsection (2)(b), the commission shall charge $250 for issuing or renewing a license under this section.
(b)
A fee may not be charged for registration and licensing of manufacturers, jobbers, distributors, or retailers of tobacco products in addition to the cigarette license if such a license is required.
(c)
The commission shall deposit 88% of any fee received under this section to the fund described in Section 53-1-123.
(d)
The term of a license issued under this section is one year.
(e)
For any license issued before January 1, 2027, during the 2027 calendar year, the commission shall re-issue the license as a one-year license in the same calendar month the license was originally set to expire and charge the associated license fee.
(3)
(a)
The commission shall require any manufacturer, wholesaler, retailer, or any other person subject to this section, and who is responsible for the collection of tax on tobacco products under this chapter, to post a bond as a prerequisite to registering.
(b)
The bond shall be in a form and an amount determined by the commission.
(c)
If the bond is required under Section 59-14-201, the bond may be a combination, the minimum amount of which shall be $1,000.
Section 59-14-301 ("Registration and licensing -- 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 § 59-14-301?
A common citation format is "Utah Code § 59-14-301" (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 § 59-14-301 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.
