Arizona Laws 42-3308. Agreements between the department and tribal tax authorities; definition
A. The department may collect and administer any tribal excise tax on tobacco products imposed by an Indian tribe, as described in section 42-3302, subsection C on entering into an intergovernmental agreement or contract with the tribe to provide a uniform or coordinated method of administration of Indian reservation tobacco tax imposed by this state under this article and tribal excise tax imposed by the tribe.
Terms Used In Arizona Laws 42-3308
- Contract: A legal written agreement that becomes binding when signed.
- Department: means the department of revenue. See Arizona Laws 42-1001
- Indian: means any person who is duly registered on the tribal rolls of an Indian tribe that occupies an Indian reservation. See Arizona Laws 42-3301
- Indian reservation: means all lands that are held in trust by the United States within the limits of an area that is set aside by the United States for the exclusive use and occupancy of Indian tribes by treaty, statute or executive order and that is recognized as an Indian reservation by the United States department of the interior. See Arizona Laws 42-3301
- Tobacco products: means all luxuries included in section 42-3052, paragraphs 5 through 9. See Arizona Laws 42-3001
B. Any intergovernmental agreement or contract pursuant to subsection A of this section must contain provisions for a uniform or coordinated audit procedure for the Indian reservation tobacco tax imposed by this state under this article and tribal excise tax on tobacco products imposed by the tribe.
C. For the purposes of this section, "excise tax on tobacco products" has the same meaning prescribed for "luxury, sales, transaction privilege or similar tax" under section 42-3301.