Utah § 59-14-901 - Definitions. (Effective 1/1/2027)
Full text of Utah Utah Code § 59-14-901 — Definitions. (Effective 1/1/2027), with citation guidance and answers to common questions.
§ 59-14-901. Definitions. (Effective 1/1/2027)
59-14-901. Definitions.
As used in this part:
| (1) | "Actual cost" means the actual price paid by a retailer. |
| (2) | "Actual cost list" means a list, prepared, maintained, and certified annually by each retailer, of the average of the actual cost of each item by stock-keeping unit of cigars and pipe tobacco over the 12 calendar months before January 1 of the year in which the remote retail sale of a cigar or pipe tobacco occurs. |
| (4) |
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| (5) | "Remote seller" means a retailer that conducts a remote retail sale of a cigar or pipe tobacco. |
Enacted by Chapter 321, 2026 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-14-901
What does Utah Code § 59-14-901 cover?
Section 59-14-901 ("Definitions. (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 § 59-14-901?
A common citation format is "Utah Code § 59-14-901" (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 § 59-14-901 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.