42-3452. Payment of tax required to sell, distribute or transfer cigarettes
A. Except as provided in subsection B of this section, a person may not:
1. Sell or offer for sale any cigarettes upon 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 on the cigarettes as evidenced by an Arizona tax stamp or any other official indicia. 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.
Section: Previous 42-3401 42-3402 42-3403 42-3404 42-3405 42-3406 42-3451 42-3452 42-3453 42-3454 42-3455 42-3456 42-3457 42-3458 42-3459 NextLast modified: October 13, 2016