Utah § 59-14-809 - Commission study on enforcement and collection of tax.
Full text of Utah Utah Code § 59-14-809 — Commission study on enforcement and collection of tax., with citation guidance and answers to common questions.
§ 59-14-809. Commission study on enforcement and collection of tax.
Effective 7/1/2026 59-14-809.
Commission study on enforcement and collection of tax.
(1)
The commission shall:
(a)
implement increased enforcement of the tax imposed by this part; and
(b)
study issues related to increased enforcement and compliance with the requirements of this part.
(2)
The study shall include a review of:
(a)
the impact of increased enforcement on collections of the tax imposed by this part;
(b)
options for long-term funding of increased enforcement of the tax imposed by this part;
(c)
the sufficiency of collections of the tax imposed by this part to fund distributions from the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account under Section 59-14-807;
(d)
impacts of a lack of federal regulation of electronic cigarettes on enforcement and compliance efforts; and
(e)
potential impacts on compliance of changing the incidence of taxation to a tax imposed on the retail sale of an electronic cigarette product.
(3)
The commission shall annually report the commission's findings and recommendations on the study items described in Subsections (2)(a) through (e) to the Revenue and Taxation Interim Committee on or before the September interim meeting.
Section 59-14-809 ("Commission study on enforcement and collection of tax.") 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 § 59-14-809?
A common citation format is "Utah Code § 59-14-809" (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 § 59-14-809 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.
