Utah Statutes
§ 59-14-213 — Contraband goods.
Utah § 59-14-213
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-14Cigarette and Tobacco Tax and Licensing Act
Part 59-14-2Cigarettes
This text of Utah § 59-14-213 (Contraband goods.) 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. § 59-14-213 (2026).
Text
(1)Any cigarettes in violation of the requirements of this chapter or of any state or federal law, including Sections 59-14-203, 59-14-205, 59-14-209, 59-14-211, Subsection 59-14-212(1), or Section 59-14-214 are contraband goods and may be seized without a warrant by the commission, its employees, or any peace officer of the state or its political subdivisions.
(2)Any goods seized pursuant to Subsection (1) shall be delivered to the commission and destroyed.
(3)Any cigarettes, as defined in Subsection 59-22-202(4), in violation of Section 59-14-604 are contraband goods and may be seized in accordance with Subsections (1) and (2).
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Legislative History
Amended by Chapter 204, 2005 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 § 59-14-213, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-14-213.