™Your Policy Risk Impact Agent
14 chapters · 841 sections in this title.
A.R.S. § 42-3452 Payment of tax required to sell, distribute or transfer tobacco products
1.5K chars
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
0.5K chars
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
0.8K chars
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
3.1K chars
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…