Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-3008
Refunds; definitions
42-3008 . Refunds; definitions A. Except as provided in subsection C of this section, the tax imposed by this chapter on any luxury shall be refunded when the amount of the tax has been paid and when one of the following applies:
# 1.
Proof is made to the department that the luxuries were exported from this state or that the stamps have been affixed to luxuries on which stamps are not required.
# 2.
Proof is made to the department that the luxury becomes unfit for sale due to breakage or spoilage within either six months from the date that the distributor originally receives the luxury for sale or two months from the date that the luxury was returned to the distributor by a retailer, whichever occurs later.
# 3.
Within six months after a distributor returns a luxury to the manufacturer or importer, proof of the return is made to the department. B. The manner of making proof shall be in accordance with rules adopted by the department. C. The department shall not refund the tax for stamps that are affixed to luxuries that are deemed contraband under this chapter. D. Except as otherwise provided in section 42-1123, interest is calculated sixty days after receipt by the department of a claim for refund under this section. E. For the purposes of this section: 1. "Breakage" means damage to the outer wrapping or container of a tobacco product. 2. "Importer" and "manufacturer" have the same meanings prescribed in section 42-3451. 3. "Spoilage" means mutilation, product expiration or unfit for intended consumption.
Source: view the official text
In this chapter (40 sections)
- 42-3001 · Definitions
- 42-3002 · Preemption by state of luxury taxation
- 42-3003 · Powers of administration and regulation
- 42-3004 · Rules
- 42-3005 · Agents and other employees; bond; credentials; removal
- 42-3006 · Tax stamps; general requirements
- 42-3008 · Refunds; definitions
- 42-3009 · Exemption for articles and substances sold in interstate…
- 42-3010 · Transaction invoices and other records; retention period
- 42-3051 · Levy of tax
- 42-3052 · Classifications of luxuries; rates of tax
- 42-3053 · Method of payment; receipts; electronic filings of returns,…
- 42-3101 · Deposit
- 42-3102 · Distribution to state general fund
- 42-3103 · Monies allocated for state school aid
- 42-3104 · Monies allocated to the corrections fund
- 42-3106 · Monies allocated to the drug treatment and education fund;…
- 42-3151 · Inspection of records and stocks of luxuries
- 42-3152 · Personal liability for tax, increases, interest, penalties…
- 42-3153 · Remedies for collection
- 42-3154 · Failure or refusal to permit examination of records;…
- 42-3251 · Levy and collection of tobacco tax
- 42-3251.1 · Levy and collection of tobacco tax
- 42-3251.2 · Levy and collection of tobacco tax for smoke-free Arizona…
- 42-3252 · Disposition of monies
- 42-3253 · Administration
- 42-3301 · Definitions
- 42-3302 · Levy; rates; disposition of revenues
- 42-3303 · Tax on the consumer; precollection and remission by…
- 42-3303.1 · Stamps required for cigarettes sold on Indian reservations…
- 42-3304 · Exemptions; rules
- 42-3305 · Enforcement; penalty for failure to precollect and remit tax;…
- 42-3306 · Administration
- 42-3307 · Preemption by state
- 42-3308 · Agreements between the department and tribal tax authorities;…
- 42-3351 · Bonds required of liquor wholesalers; exemption
- 42-3352 · Reports of distillers and manufacturers
- 42-3353 · Return and payment by cider or malt liquor wholesalers
- 42-3354 · Return and payment by spirituous or vinous liquor wholesalers
- 42-3355 · Return and payment by farm wineries, manufacturers, direct…