26-42-102 - Definitions.
26-42-102. Definitions.
As used in this chapter:
(1) "Commission" means the Utah State Tax Commission.
(2) "Employee" means an employee of a licensee.
(3) "Enforcing agency" means the state Department of Health, or any local healthdepartment enforcing the provisions of this chapter.
(4) "Licensee" means a person licensed:
(a) under Section 59-14-201 to sell cigarettes at retail; or
(b) under Section 59-14-301 to sell tobacco products at retail.
(5) "License to sell tobacco" or "license" means a license issued:
(a) under Section 59-14-201 to sell cigarettes at retail; or
(b) under Section 59-14-301 to sell tobacco products at retail.
(6) "Tobacco" means cigarettes or tobacco products as defined in Section 59-14-102.
Enacted by Chapter 319, 1998 General Session