Arizona Laws 42-3307. Preemption by state
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This state preempts the area of Indian reservation tobacco taxation. A county, city, town or any other political subdivision of this state shall not levy such a tax. Nothing in this article precludes an Indian tribe from imposing its own tobacco tax or a similar levy.
Terms Used In Arizona Laws 42-3307
- 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 tribe: means any organized Indian nation, tribe, band or community that is recognized as an Indian tribe by the United States department of the interior. See Arizona Laws 42-3301