Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-3452
Payment of tax required to sell, distribute or transfer tobacco products
42-3452 . Payment of tax required to sell, distribute or transfer tobacco products A. Except as provided in subsection B of this section, a person may not:
# 1.
Sell, offer for sale, distribute or transfer any tobacco products on which a tax is imposed by this chapter to any person within this state unless at the time of the sale, distribution or transfer the tax has been paid. The department shall consider tobacco taxes paid at the time of the sale, distribution or transfer of cigarettes if evidenced by an Arizona tax stamp or any other official indicia affixed to the package by a licensed distributor. The department shall consider tobacco taxes paid at the time of the sale, distribution or transfer of tobacco products other than cigarettes if a licensed distributor reports and remits the taxes on the products in accordance with the manner, method and time prescribed by section 42-3501. Sworn returns that are prepared and remitted by a licensed distributor under section 42-3501 constitute official indicia that tobacco taxes have been paid on the tobacco products.
# 2.
Sell cigarettes that have Arizona tax stamps affixed unless the tax evidenced by the stamps is actually paid. The department shall not refund any amount of that tax on the grounds that the stamps are not required to be affixed to the cigarettes. B. A distributor licensed pursuant to section 42-3401 may not sell, distribute or transfer tobacco products for which the distributor is licensed to another such licensed distributor without paying the tax at the time of the sale, distribution or transfer.
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In this chapter (40 sections)
- 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
- 42-3462 · Cigarette and roll-your-own tobacco; filing requirements;…
- 42-3501 · Return and payment by distributors of tobacco products other…
- 42-3502 · Transport of untaxed other tobacco products prohibited;…
- 42-3503 · Acquisition and possession of untaxed other tobacco products;…