42-3451. Acquisition and possession of cigarettes and roll-your-own tobacco; definitions A. A manufacturer or importer may sell or distribute cigarettes or roll-your-own tobacco to a person who is located or doing business in this state, including Indian reservations located in this state, only if the person is an importer or licensed distributor or the manufacturer […]
42-3452. Payment of tax required to sell, distribute or transfer tobacco products 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 […]
42-3453. Presumption of tax on unstamped cigarettes 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, distributed, used or consumed […]
42-3454. Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions 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 […]
42-3455. Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering 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 […]
42-3456. Tax stamps as indicia of taxes paid; exception; definitions 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 […]
42-3457. Unstamped cigarettes A. A person shall not possess an unstamped cigarette package unless the person is shipping or transporting unstamped cigarettes pursuant to subsection B of this section, is a licensed manufacturer or importer or is a licensed distributor who receives unstamped cigarette packages directly from a licensed manufacturer or importer. B. Except for […]
42-3458. Discount purchases of tax stamps; refund, redemption and rebate amounts 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: […]
42-3459. Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver 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 […]
42-3460. Redemption of unused or spoiled tax stamps and meter registration; definitions 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 […]
42-3461. Unlawful use of stamps; classification; definition 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 […]
42-3462. Cigarette and roll-your-own tobacco; filing requirements; definition 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. […]
