Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · Utah · Title 59 — Revenue and Taxation · Chapter 31

Superseded 1/1/2027

86 words·~1 min read·/ut/title-59/chapter-31/1-4

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

Effective 1/1/2025
Superseded 1/1/2027
59-31-301. Taxation of cannabinoid product.
(1)A tax is imposed on a cannabinoid product at a rate of .10 multiplied by the retail price.
(a)A licensee shall collect the tax imposed under Subsection
(1)from a purchaser at the time the cannabinoid product is sold.
(b)A consumer that purchases or receives an untaxed cannabinoid product shall pay the tax at the time the cannabinoid product is first received in this state.
Enacted by Chapter 35 , 2024 General Session
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.