Utah Statutes
§ 59-14-207.5 — Transactions only with licensed manufacturers, importers, distributors, and retailers.
Utah § 59-14-207.5
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-14Cigarette and Tobacco Tax and Licensing Act
Part 59-14-2Cigarettes
This text of Utah § 59-14-207.5 (Transactions only with licensed manufacturers, importers, distributors, and retailers.) 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. § 59-14-207.5 (2026).
Text
(1)A manufacturer or importer may sell or distribute cigarettes to a licensee if that person is located or doing business in the state, including on any tribal lands located in the state.
(2)An importer may obtain cigarettes only from a licensed manufacturer.
(3)(3)(a) A distributor may obtain cigarettes only from a licensed manufacturer, importer, or distributor.
(3)(b) A distributor may sell or distribute cigarettes to a person who is a licensed distributor or retailer, if that person is located or doing business in the state, including on any tribal lands in the state.
(4)A retailer may obtain cigarettes only from a properly licensed person.
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Legislative History
Enacted by Chapter 217, 2004 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 § 59-14-207.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-14-207.5.