State Codes and Statutes
Statutes > Utah > Title-59 > Chapter-19 > 59-19-10559-19-105. Stamps to be affixed to marihuana and controlled substance --Anonymity provided when purchasing stamps -- Collection and distribution of tax --Property in kind.
(1) When a dealer purchases, acquires, transports, or imports into this state marihuana orcontrolled substances, the dealer shall permanently affix the official indicia on the marihuana orcontrolled substances evidencing the payment of the tax required under this chapter. A stamp orother official indicia may not be used more than once.
(2) Taxes imposed upon marihuana or controlled substances by this chapter are due andpayable immediately upon acquisition or possession in this state by a dealer.
(3) Payments required by this chapter shall be made to the commission on formsprovided by the commission.
(4) (a) A dealer is not required to give the dealer's name, address, Social Securitynumber, or other identifying information on the form.
(b) The commission or its employees may not reveal any facts contained in any report,form, or return required by this chapter or any information obtained from a dealer.
(c) None of the information contained in a report, form, or return or otherwise obtainedfrom a dealer in connection with this section may be used against the dealer in any criminalproceeding unless it is independently obtained, except in connection with a proceeding involvingtaxes due under this chapter from the dealer making the return. This Subsection (4)(c)supersedes any provision to the contrary.
(d) A person who discloses information in violation of this Subsection (4) is guilty of aclass A misdemeanor.
(5) This section does not prohibit the commission from publishing statistics that do notdisclose the identity of a dealer or the actual contents of any reports, forms, or returns.
(6) (a) The commission shall collect all taxes imposed under this chapter. Amountscollected under this chapter, whether characterized as taxes, interest, or penalties, shall bedeposited in the Drug Stamp Tax Fund as a dedicated credit and shall be applied and distributedunder Section 63J-1-104 of the Budgetary Procedures Act as follows:
(i) 40% to the commission for administrative costs of recovery; and
(ii) 60% to the law enforcement agency conducting the controlled substanceinvestigation, to be used and applied by the agency in the continued enforcement of controlledsubstance laws.
(b) If there is more than one participating law enforcement agency, the 60% underSubsection (6)(a)(ii) shall be divided equitably and distributed among the agencies by theadministrative law judge conducting the hearing to determine taxpayer liability. The distributionshall be based upon the extent of agency participation as appears from evidence submitted byeach agency relative to actual time and expense incurred in the investigation.
(c) If no law enforcement agency is involved in the collection of a specific amount underthis chapter, the entire amount collected shall be applied under Subsection (6)(a)(i) toadministrative costs of recovery.
(7) (a) If property in kind obtained from the taxpayer is of use or benefit to thecommission in the enforcement of this chapter or is of use or benefit to the participating lawenforcement agency in the continued enforcement of controlled substance laws, either thecommission or the law enforcement agency may apply to the administrative law judge for theaward of the property. If the administrative law judge finds the property is of use or benefit
either to the commission or the law enforcement agency, the property shall be awardedaccordingly.
(b) Before an award under this Subsection (7) is ordered, the property shall be appraisedby a court-appointed appraiser and the appraised value shall be credited to the taxpayer. If thetaxpayer objects to the results of the court-appointed appraisal, the taxpayer may obtain thetaxpayer's own appraisal at the taxpayer's own expense within 10 days of the court-appointedappraisal. The decision of the administrative law judge as to value is controlling.
(c) The value of any property in kind awarded to the commission or to the participatinglaw enforcement agency shall be counted as a portion of its percentage share under Subsection(6).
(8) Property of the taxpayer otherwise subject to forfeiture under Section 58-37-13 is notaffected by this chapter if there is compliance with Section 58-37-13 regarding the forfeiture andthe proceeds and property seized and forfeited are accordingly divided and distributed.
Amended by Chapter 183, 2009 General Session
