59-14-809. Commission study on enforcement and collection of tax.

194 words·~1 min read·/ut/title-59/chapter-14/59-14-809

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 7/1/2026

(1)The commission shall:

(a)implement increased enforcement of the tax imposed by this part; and

(b)study issues related to increased enforcement and compliance with the requirements of this part.

(2)The study shall include a review of:

(a)the impact of increased enforcement on collections of the tax imposed by this part;

(b)options for long-term funding of increased enforcement of the tax imposed by this part;

(c)the sufficiency of collections of the tax imposed by this part to fund distributions from the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account under Section 59-14-807 ;

(d)impacts of a lack of federal regulation of electronic cigarettes on enforcement and compliance efforts; and

(e)potential impacts on compliance of changing the incidence of taxation to a tax imposed on the retail sale of an electronic cigarette product.

(3)The commission shall annually report the commission's findings and recommendations on the study items described in Subsections (2)(a) through

(e)to the Revenue and Taxation Interim Committee on or before the September interim meeting.

Amended by Chapter 308 , 2026 General Session