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Code · Utah · Title 59 — Revenue and Taxation · Chapter 14

59-14-207.5. Transactions only with licensed manufacturers, importers, distributors, and retailers.

126 words·~1 min read·/ut/title-59/chapter-14/59-14-207-5

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59-14-207.5. Transactions only with licensed manufacturers, importers, distributors, and retailers.
(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.
(a)A distributor may obtain cigarettes only from a licensed manufacturer, importer, or distributor.
(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.
Enacted by Chapter 217 , 2004 General Session
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