![]() |
Arizona Revised Statutes (Last Updated: March 31, 2016) |
![]() |
Title 42. Taxation |
![]() |
Chapter 3. LUXURY PRIVILEGE TAX |
![]() |
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 |