UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 14. Cigarette and Tobacco Tax and Licensing Act |
Part 2. Cigarettes |
§ 59-14-203.5. Commission action to suspend or revoke license.
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(1) (a) The commission shall suspend or revoke licenses to sell tobacco, as required under Section 26-42-103 regarding suspension or revocation of a license due to the sale of cigarettes to a person younger than 19 years of age, upon receipt of notice of an enforcing agency's finding of a violation of Section 26-42-103. (b) The commission shall provide written notice of the suspension or revocation to the licensee. (2) It is the duty of the enforcing agency to advise the commission of any finding of a violation of Section 26-42-103 for which suspension or revocation of the license is a penalty. (3) When the commission revokes a licensee's license under this section the commission may not issue to the licensee, or to the business entity using the license that is revoked, a license under Section 59-14-202 or 59-14-301 to sell tobacco at the location for which the license was issued for one year after: (a) the day on which the time for filing an appeal of the revocation ends; or (b) if the revocation is appealed, the day on which the decision to uphold the revocation becomes final.
Amended by Chapter 96, 2011 General Session