Utah Statutes

§ 59-14-102 — Definitions.

Utah·Title 59 Revenue and Taxation·Ch. 59-14 Cigarette and Tobacco Tax and Licensing Act·Part 59-14-1 General Provisions

As used in this chapter:

(1)"Alternative nicotine product" means the same as that term is defined in Section 76-9-1101.
(2)"Cigarette" means a roll made wholly or in part of tobacco:
(2)(a) regardless of:
(2)(a)(i) the size of the roll;
(2)(a)(ii) the shape of the roll;
(2)(a)(iii) whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or
(2)(a)(iv) whether the tobacco is heated or burned; and
(2)(b) if the roll has a wrapper or cover that is made of paper or any other substance or material except tobacco.
(3)"Cigarette rolling machine" means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes.
(4)"Cigarette rolling machine operator" means a person who:
(4)(a) (4)(a)(i) controls, leases, owns, possesses, or o

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Legislative History

Amended by Chapter 173, 2025 General Session

Nearby Sections

15
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