Utah Tax Stamps

State Code §59-19-103
Tax Rate $3.50/gram if owner possesses 42.5 grams or more
Penalty for Nonpayment (Civil and Criminal ) 200% of tax and 3rd Degree Felony
Additional Information
Withstood constitutional attack on the grounds of self-incrimination in State v. Davis, 787 P.2d 517

Found unconstitutional as a violation of double jeopardy in Brunner v. Collection Division of Utah State Tax Commission, 945 P.2d 687; later amended.