59-14-301 - Registration and licensing -- Fee -- Bond exceptions.
59-14-301. Registration and licensing -- Fee -- Bond exceptions.
(1) All manufacturers and distributors of all tobacco products, as defined in Section59-14-102, who are responsible for the collection of tax on tobacco products under this chapter,and all retailers of all tobacco products shall:
(a) register with the commission; and
(b) be licensed by the commission under Section 59-14-202.
(2) A fee may not be charged for registration and licensing of manufacturers, jobbers,distributors, or retailers of tobacco products in addition to the cigarette license if such a license isrequired.
(3) The commission shall require any manufacturer, wholesaler, retailer, or any otherperson subject to this section, and who is responsible for the collection of tax on tobacco productsunder this chapter, to post a bond as a prerequisite to registering. The bond shall be in a form andan amount determined by the commission. If the bond is required under Section 59-14-201, thebond may be a combination, the minimum amount of which shall be $1,000.
Amended by Chapter 319, 1998 General Session