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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 42. Taxation |
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Chapter 3. LUXURY PRIVILEGE TAX |
| Article 1. General Administration |
| Sec 42-3001. Definitions |
| Sec 42-3002. Preemption by state of luxury taxation |
| Sec 42-3003. Powers of administration and regulation |
| Sec 42-3004. Rules |
| Sec 42-3005. Agents and other employees; bond; credentials; removal |
| Sec 42-3006. Tax stamps; general requirements |
| Sec 42-3008. Refunds; definitions |
| Sec 42-3009. Exemption for articles and substances sold in interstate commerce |
| Sec 42-3010. Transaction invoices and other records; retention period |
| Article 2. Levy and Payment |
| Sec 42-3051. Levy of tax |
| Sec 42-3052. Classifications of luxuries; rates of tax |
| Sec 42-3053. Method of payment; receipts; electronic filings of returns and reports |
| Article 3. Disposition of Revenue |
| Sec 42-3101. Deposit |
| Sec 42-3102. Distribution to state general fund |
| Sec 42-3103. Monies allocated for state school aid |
| Sec 42-3104. Monies allocated to the corrections fund |
| Sec 42-3106. Monies allocated to the drug treatment and education fund; state department of corrections revolving fund |
| Article 4. Enforcement |
| Sec 42-3151. Inspection of records and stocks of luxuries |
| Sec 42-3152. Personal liability for tax, increases, interest, penalties and collection charges |
| Sec 42-3153. Remedies for collection |
| Sec 42-3154. Failure or refusal to permit examination of records; classification; additional civil and criminal penalties |
| Article 6. Tobacco Tax for Health Care |
| Sec 42-3251. Levy and collection of tobacco tax |
| Sec 42-3251.01. Levy and collection of tobacco tax |
| Sec 42-3251.02. Levy and collection of tobacco tax for smoke-free Arizona fund |
| Sec 42-3252. Disposition of monies |
| Sec 42-3253. Administration |
| Article 7. Indian Reservation Tobacco Tax |
| Sec 42-3301. Definitions |
| Sec 42-3302. Levy; rates; disposition of revenues |
| Sec 42-3303. Tax on the consumer; precollection and remission by distributor |
| Sec 42-3303.01. Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition |
| Sec 42-3304. Exemptions |
| Sec 42-3305. Enforcement; penalty for failure to precollect and remit tax; violation; classification |
| Sec 42-3306. Administration |
| Sec 42-3307. Preemption by state |
| Sec 42-3308. Agreements between the department and tribal tax authorities; definition |
| Article 8. Liquors |
| Sec 42-3351. Bonds required of liquor wholesalers; exemption |
| Sec 42-3352. Reports of distillers and manufacturers |
| Sec 42-3353. Return and payment by cider or malt liquor wholesalers |
| Sec 42-3354. Return and payment by spirituous or vinous liquor wholesalers |
| Sec 42-3355. Return and payment by farm wineries, microbreweries and craft distillers |
| Sec 42-3356. Bonds required of farm wineries; exemption |
| Article 9. Tobacco Tax for Early Childhood Development and Health |
| Sec 42-3371. Levy and collection of tax on cigarettes, cigars and other forms of tobacco |
| Sec 42-3372. Disposition of monies |
| Article 10. Distributors and Retailers of Tobacco Products |
| Sec 42-3401. Tobacco distributor licenses; application; conditions; revocations, suspensions and cancellations |
| Sec 42-3402. Contraband tobacco products |
| Sec 42-3403. Tobacco product retailers; license required; vehicle sales prohibited; exceptions |
| Sec 42-3404. Exemptions and exclusions of certain tobacco products from tobacco taxes |
| Sec 42-3405. Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period |
| Sec 42-3406. Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof |
| Article 11. Cigarettes and Roll-Your-Own Tobacco |
| Sec 42-3451. Acquisition and possession of cigarettes and roll-your-own tobacco; definitions |
| Sec 42-3452. Payment of tax required to sell, distribute or transfer cigarettes |
| Sec 42-3453. Presumption of tax on unstamped cigarettes |
| Sec 42-3454. Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions |
| Sec 42-3455. Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering |
| Sec 42-3456. Tax stamps as indicia of taxes paid; exception; definitions |
| Sec 42-3457. Unstamped cigarettes |
| Sec 42-3458. Discount purchases of tax stamps; refund and rebate amounts |
| Sec 42-3459. Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver |
| Sec 42-3460. Redemption of unused or spoiled tax stamps and meter registration; definitions |
| Sec 42-3461. Unlawful use of stamps; classification; definition |
| Sec 42-3462. Cigarette and roll-your-own tobacco distributors; filing requirements; definitions |
| Article 12. Tobacco Products Other Than Cigarettes |
| Sec 42-3501. Return and payment by distributors of tobacco products other than cigarettes |
| Sec 42-3502. Transport of untaxed other tobacco products prohibited; exceptions; definition |
| Sec 42-3503. Acquisition and possession of untaxed other tobacco products; definitions |