Utah Statutes
§ 59-14-601 — Definitions.
Utah·Title 59 Revenue and Taxation·Ch. 59-14 Cigarette and Tobacco Tax and Licensing Act·Part 59-14-6 Tobacco Manufacturer Stamping Enforcement Provisions
As used in this part:
(1)"Brand family" means:
(1)(a) all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including: "menthol," "lights," "kings," and "100s"; and
(1)(b) any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.
(2)"Cigarette" has the same meaning as in Subsection 59-22-202(4).
(3)"Commission" means the State Tax Commission as defined in Section 59-1-101.
(4)"Distributor" means a person, wherever residing or located, who purchases nontax-paid cigarettes and stores, sel
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Legislative History
Amended by Chapter 148, 2013 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.