Part 8 - ELECTRONIC CIGARETTE AND NICOTINE PRODUCT LICENSING AND TAXATION ACT
- Section 59-14-801 - Title
- Section 59-14-802 - Definitions
- Section 59-14-803 - License to sell electronic cigarette product or nicotine product
- Section 59-14-803.5 - Publication of licensed distributors - Retailer transaction only with licensed distributor - Penalty
- Section 59-14-804 - Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device
- Section 59-14-805 - Remittance of tax - Returns - Invoice required - Filing requirement- Exception - Penalty - Overpayment
- Section 59-14-806 - Refund of taxes paid - Exemption for exported electronic cigarettes and nicotine products
- Section 59-14-807 - Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account
- Section 59-14-808 - Restrictions on mail order or Internet sales
- Section 59-14-809 - Commission study on enforcement and collection of tax
- Section 59-14-810 - Electronic cigarette product registry
- Section 59-14-811 - Reports of illegal product