Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-3461
Unlawful use of stamps; classification; definition
42-3461 . Unlawful use of stamps; classification; definition A. A person may not affix a tax stamp to a package of cigarettes if the package:
# 1.
Differs from the requirements of the federal cigarette labeling and advertising act (P.L. 89-92; 79 Stat. 282; 15 United States Code section 1331) relating to label warnings or other information on packages of cigarettes for sale in the United States.
# 2.
Is labeled "for export only", "U.S. tax exempt", "for use outside U.S." or with similar words that indicate the manufacturer did not intend for the product to be sold in the United States.
# 3.
Has been altered by adding or deleting the wording, labels or warnings described in paragraph 1 or 2 of this subsection.
# 4.
Is placed in a carton, or any other package containing several individually stamped packages, that has been altered by adding or deleting the wording, labels or warnings described in paragraph 1 or 2 of this subsection.
# 5.
Has been imported into the United States on or after January 1, 2000 in violation of 26 United States Code section 5754 or is the subject of a violation of 19 United States Code sections 1681 through 1681b or 15 United States Code section 1335a.
# 6.
Violates federal trademark or copyright laws. B. The director: 1. May revoke any license issued to a distributor who sells or offers for sale cigarette packages that are stamped in violation of subsection A of this section. 2. Shall seize and destroy packages of cigarettes that are stamped in violation of subsection A of this section. C. A person who sells or offers for sale cigarette packages that are stamped in violation of subsection A of this section is guilty of a class 2 misdemeanor. D. Any person who sells, distributes or manufactures cigarettes and sustains direct economic or commercial injury as a result of a violation of this section may bring an action in good faith for appropriate injunctive relief. E. This section does not apply to cigarettes allowed to be imported or brought into the United States for personal use, or to cigarettes sold or intended to be sold as duty free merchandise by a duty free sales enterprise pursuant to 19 United States Code section 1555(b). This subsection does not apply to cigarettes that are brought back into the customs territory for resale within the customs territory. F. A violation of this section is also a violation of title 44, chapter 10, article 7. G. For the purposes of this section, "package" means any kind of pack, carton or container in which cigarettes are sold, offered for sale or otherwise distributed or intended for distribution to consumers.
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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;…