Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-3356
Bonds required of farm wineries and direct shipment licensees; exemption
42-3356 . Bonds required of farm wineries and direct shipment licensees; exemption A. Every farm winery that makes deliveries pursuant to section 4-205.04, subsection C, paragraph 7 or 9 or direct shipment licensee that makes deliveries pursuant to section 4-203.04 shall file with the department, in a form prescribed by the department, a bond or bonds, duly executed by the farm winery or direct shipment licensee as principal, and with a corporation duly authorized to execute and write bonds within this state as surety, payable to this state and conditioned on the payment of all taxes, penalties and other obligations of the farm winery or direct shipment licensee arising under this chapter and chapter 5 of this title. B. The department shall fix the total amount of the bond or bonds required of the farm winery or direct shipment licensee and may increase or reduce the total amount at any time. In fixing the total amount, the department shall require a bond or bonds equivalent in total amount to twice the farm winery's or direct shipment licensee's estimated monthly tax, ascertained in a manner deemed proper by the department. The total amount of the bond or bonds required of any farm winery or direct shipment licensee shall not be less than five hundred dollars. C. A farm winery or direct shipment licensee is exempt from the requirements of this section if the farm winery or direct shipment licensee has made timely payment of any taxes imposed by this chapter for the twelve consecutive months immediately preceding the current month.
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In this chapter (40 sections)
- 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
- 42-3458 · Discount purchases of tax stamps; refund, redemption and…
- 42-3459 · Secured cigarette stamp purchases on credit; cancellation of…
- 42-3460 · Redemption of unused or spoiled tax stamps and meter…
- 42-3461 · Unlawful use of stamps; classification; definition