Utah Statutes
§ 59-31-101 — Definitions.
Utah § 59-31-101
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-31Cannabinoid Licensing and Tax Act
Part 59-31-1General Provisions.
This text of Utah § 59-31-101 (Definitions.) 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. § 59-31-101 (2026).
Text
As used in this chapter:
(1)"Cannabinoid product" means the same as that term is defined in Section 4-41-102.
(2)"Licensee" means a retailer that holds a valid license under Part 2, Licensing, to sell a cannabinoid product.
(3)"Retail price" means the amount charged by a retailer for a cannabinoid product.
(4)"Retailer" means a person that sells a cannabionoid product to a consumer for personal use.
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Legislative History
Enacted by Chapter 35, 2024 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 § 59-31-101, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-31-101.