Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-3352
Reports of distillers and manufacturers
42-3352 . Reports of distillers and manufacturers A. Every distiller or manufacturer of distilled spirits and vinous and malt liquors that sells any of those products to wholesalers within this state shall maintain in its records a copy of the invoice of the sale, showing in detail:
# 1.
The kind of liquor or beverage sold.
# 2.
The quantities of each.
# 3.
The size of the container and the weight of the contents.
# 4.
The alcoholic content if required by section 42-3052.
# 5.
The name of the person, firm or corporation to whom sold. B. A distiller or manufacturer shall make the invoices required to be kept pursuant to subsection A of this section available to the department on request.
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In this chapter (40 sections)
- 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…
- 42-3356 · Bonds required of farm wineries and direct shipment…
- 42-3371 · Levy and collection of tax on cigarettes, cigars and other…
- 42-3372 · Disposition of monies
- 42-3401 · Tobacco distributor licenses; application; conditions;…
- 42-3402 · Contraband tobacco products
- 42-3403 · Tobacco product retailers; vehicle as place of business…
- 42-3404 · Exemptions and exclusions of certain tobacco products from…
- 42-3405 · Tobacco manufacturers, importers, distributors and retailers;…
- 42-3406 · Refunds and rebates of tobacco taxes; supporting…
- 42-3451 · Acquisition and possession of cigarettes and roll-your-own…
- 42-3452 · Payment of tax required to sell, distribute or transfer…
- 42-3453 · Presumption of tax on unstamped cigarettes
- 42-3454 · Transport of unstamped cigarettes and untaxed roll-your-own…
- 42-3455 · Cigarette tax stamps; description and characteristics; use by…
- 42-3456 · Tax stamps as indicia of taxes paid; exception; definitions
- 42-3457 · Unstamped cigarettes