Arizona Revised Statutes

Title 42, Chapter 3, Articles 10 - 12

Table of Sections

Section

Headnote

ARTICLE 10

DISTRIBUTORS AND RETAILERS OF TOBACCO PRODUCTS

42-3401

Tobacco distributor licenses; application; conditions; revocations, suspensions and cancellations

42-3402

Contraband tobacco products

42-3403

Tobacco product retailers; license required; vehicle sales prohibited; exceptions

42-3404

Exemptions and exclusions of certain tobacco products from tobacco taxes

42-3405

Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period

42-3406

Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof

ARTICLE 11

CIGARETTES AND ROLL-YOUR-OWN TOBACCO

42-3451

Acquisition and possession of cigarettes and rollyour-own tobacco; definitions

42-3452

Payment of tax required to sell, distribute or transfer tobacco products

42-3453

Presumption of tax on unstamped cigarettes

42-3454

Transport of unstamped cigarettes and untaxed rollyour-own tobacco prohibited; exceptions

42-3455

Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering

42-3456

Tax stamps as indicia of taxes paid; exception; definitions

42-3457

Unstamped cigarettes

42-3458

Discount purchases of tax stamps; refund, redemption and rebate amounts

42-3459

Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver

42-3460

Redemption of unused or spoiled tax stamps and meter registration; definitions

42-3461

Unlawful use of stamps; classification; definition

42-3462

Cigarette and rollyourown tobacco distributors; filing requirements; definitions

ARTICLE 12

TOBACCO PRODUCTS OTHER THAN CIGARETTES

42-3501

Return and payment by distributors of tobacco products other than cigarettes

42-3502

Transport of untaxed other tobacco products prohibited; exceptions; definition

42-3503

Acquisition and possession of untaxed other tobacco products; definitions

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