42-3251. Levy and collection of tobacco tax (Caution: 1998 Prop. 105 applies) A. In addition to all other taxes, and in addition to the tax levied and imposed by article 2 of this chapter, there is levied and shall be collected by the department and paid to the state treasurer in the manner provided by […]
42-3251.01. Levy and collection of tobacco tax (Caution: 1998 Prop. 105 applies) A. In addition to the taxes imposed by section 42-3251, paragraphs 1 through 5, there is levied and shall be collected an additional tax of one and one-half times the tax prescribed in that section on January 1, 2002. B. Monies collected pursuant […]
42-3251.02. Levy and collection of tobacco tax for smoke-free Arizona fund (Caution: 1998 Prop. 105 applies) A. In addition to the taxes imposed by 42-3251(1), there is levied and shall be collected an additional tax of one tenth of one cent on each cigarette. B. Monies collected pursuant to this section shall be deposited, pursuant […]
42-3252. Disposition of monies The department shall deposit, pursuant to sections 35-146 and 35-147, monies levied and collected pursuant to this article in the tobacco tax and health care fund established by section 36-771 for use as prescribed by title 36, chapter 6, article 8.
42-3253. Administration Unless otherwise provided, the administration of this article is vested in and shall be exercised by the department according to chapters 1 and 2 of this title and articles 1, 2, 3 and 4 of this chapter, this article and articles 10, 11 and 12 of this chapter.
