Title 42 — Taxation
14 chapters · 841 sections in this title.
A.R.S. § 42-3452 Payment of tax required to sell, distribute or transfer tobacco products
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A. Except as provided in subsection B of this section, a person may not: 1. Sell, offer for sale, distribute or transfer any tobacco products on which a tax is imposed by this chapter to any person within this state unless at the time of the sale, distribution or transfer the tax…
A.R.S. § 42-3453 Presumption of tax on unstamped cigarettes
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Except as otherwise provided in section 42-1127, subsection F and section 42-3452, subsection B, for the purpose of proper administration and to prevent evasion of the taxes imposed by this chapter, until the contrary is established, it is presumed that cigarettes that are sold, …
A.R.S. § 42-3454 Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions
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A. A person may not hold, store or transport unstamped cigarettes or untaxed roll-your-own tobacco for sale or distribution in this state in any vehicle pursuant to section 36-798.06. B. This section does not apply to either of the following: 1. A vehicle that is owned, operated …
A.R.S. § 42-3455 Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering
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A. The department shall prescribe by rule or procedure the method and manner in which tax stamps are to be affixed to cigarettes and may provide for the cancellation of stamps. In addition to any specifications provided under this article, the stamps shall also meet the requireme…
A.R.S. § 42-3456 Tax stamps as indicia of taxes paid; exception; definitions
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A. Except as otherwise provided in this chapter, all cigarettes on which a tax is imposed by this chapter shall be placed in packages or containers, and on each package or container shall be affixed an official stamp described in section 42-3455. An affixed stamp shall be evidenc…
A.R.S. § 42-3457 Unstamped cigarettes
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B. Except for a licensed manufacturer, importer or distributor and if lawful under section 36-798.06, a person who ships unstamped cigarette packages in or into this state shall first file with the department a notice of shipment. This subsection does not apply to any common or c…
A.R.S. § 42-3458 Discount purchases of tax stamps; refund, redemption and rebate amounts
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A. The official stamps to be affixed to packages of cigarettes shall be obtainable from the department by each licensed distributor by purchase or as may be acquired pursuant to department procedures: 1. On or before September 30, 2014, at the following discount rates: (a) Ninety…
A.R.S. § 42-3459 Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver
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A. Subject to subsections B and C of this section, and except as provided in subsection D of this section, a licensed distributor who furnishes a bond of a surety company qualified to do business in this state, in an amount equal to two times the amount of the distributor's curre…
A.R.S. § 42-3460 Redemption of unused or spoiled tax stamps and meter registration; definitions
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A. The department shall redeem unused or spoiled Arizona tax stamps that a distributor presents for redemption if those stamps are unaffixed and purchased within two years of the date of the request for redemption and shall pay for them from monies collected under this chapter. B…
A.R.S. § 42-3461 Unlawful use of stamps; classification; definition
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A. A person may not affix a tax stamp to a package of cigarettes if the package: 1. Differs from the requirements of the federal cigarette labeling and advertising act (P.L. 89-92; 79 Stat. 282; 15 United States Code section 1331) relating to label warnings or other information o…
A.R.S. § 42-3462 Cigarette and roll-your-own tobacco; filing requirements; definition
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A. Each distributor shall file a return in a form prescribed by the department for each place of business on or before the twentieth day of the month next succeeding the month for which the return is filed. The return shall contain all of the following: 1. The brand names and qua…
A.R.S. § 42-3501 Return and payment by distributors of tobacco products other than cigarettes
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A. Except for tobacco products described in section 42-3402, every distributor of tobacco products other than cigarettes shall pay the tax imposed by this chapter on all those products received within the state and shall add the amount of the tax to the sales price. B. The distri…
A.R.S. § 42-3502 Transport of untaxed other tobacco products prohibited; exceptions; definition
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A. Except as allowed in section 42-3403, a person may not hold, store or transport untaxed other tobacco products for sale or distribution in this state in any vehicle. B. This section does not apply to either of the following: 1. A vehicle that is owned, operated or contracted b…
A.R.S. § 42-3503 Acquisition and possession of untaxed other tobacco products; definitions
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A. A person, other than a manufacturer or an importer shipping into the state, shall be licensed as a distributor if the person acquires or possesses untaxed other tobacco products for sale, barter or exchange or for any other purpose besides or in addition to personal use or con…