Cigarettes and Roll-Your-Own Tobacco | Midpage

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Arizona Revised Statutes

Article 11

Cigarettes and Roll-Your-Own Tobacco

42-3451Acquisition and possession of cigarettes and roll-your-own tobacco; definitions 42-3452Payment of tax required to sell, distribute or transfer tobacco products 42-3453Presumption of tax on unstamped cigarettes 42-3454Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions 42-3455Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering 42-3456Tax stamps as indicia of taxes paid; exception; definitions 42-3457Unstamped cigarettes 42-3458Discount purchases of tax stamps; refund, redemption and rebate amounts 42-3459Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver 42-3460Redemption of unused or spoiled tax stamps and meter registration; definitions 42-3461Unlawful use of stamps; classification; definition 42-3462Cigarette and roll-your-own tobacco; filing requirements; definition