Utah Statutes
§ 59-14-104 — Rate reduction for modified risk tobacco products.
Utah § 59-14-104
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-14Cigarette and Tobacco Tax and Licensing Act
Part 59-14-1General Provisions
This text of Utah § 59-14-104 (Rate reduction for modified risk tobacco products.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-14-104 (2026).
Text
(1)Beginning July 1, 2021, the tax imposed under this chapter is reduced in accordance with Subsection (2):
(1)(a) on the first day of a calendar quarter; and
(1)(b) after a 90-day period beginning on the day on which the commission receives a notice from the manufacturer of a product that has received a modified risk tobacco product order from the United States Food and Drug Administration.
(2)The tax imposed under this chapter is reduced by:
(2)(a) 50% for any product that is issued a modified risk tobacco product order under 21 U.S.C. Sec. 387k(g)(1); and
(2)(b) 25% for any product that is issued a modified risk tobacco product order under 21 U.S.C. Sec. 387k(g)(2).
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Legislative History
Enacted by Chapter 347, 2020 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-14-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-14-104.