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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 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 |