Section 59-14-809 - Commission study on enforcement and collection of tax(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 substance or prefilled electronic cigarette.(3) The commission shall annually report the commission's findings and recommendations on the study items described in Subsections (2)(a) through (d) to the Revenue and Taxation Interim Committee on or before the September interim meeting.(4) The commission shall report the commission's findings and recommendations on the study item described in Subsection (2)(e) to the Revenue and Taxation Interim Committee on or before the September 2023 interim meeting.Added by Chapter 531, 2023 General Session ,§ 2, eff. 5/3/2023.