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ARS 42-3402

Contraband tobacco products

Notwithstanding any other law to the contrary, tobacco products that are ordered, purchased or transported in violation of § 13-3711, 36-798.06 or 42-3461 or § 44-7111, section 3(c) or any other statute under which the tobacco products are subject to seizure and destruction are considered to be contraband for which taxes that are imposed under this chapter may not be reported and remitted by a distributor pursuant to §§ 42-3462 and 42-3501 or reported by a person pursuant to § 42-3457, subsection B.

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