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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 |
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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 |