§ 42-3451 Acquisition and possession of cigarettes and roll-your-own tobacco; definitions
§ 42-3452 Payment of tax required to sell, distribute or transfer tobacco products
§ 42-3453 Presumption of tax on unstamped cigarettes
§ 42-3454 Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions
§ 42-3455 Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering
§ 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 rebate amounts
§ 42-3459 Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver
§ 42-3460 Redemption of unused or spoiled tax stamps and meter registration; definitions
§ 42-3461 Unlawful use of stamps; classification; definition
§ 42-3462 Cigarette and roll-your-own tobacco; filing requirements; definition
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Terms Used In Arizona Laws > Title 42 > Chapter 3 > Article 11 - Cigarettes and Roll-Your-Own Tobacco

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • affixed: include imprinting tax meter stamps on packages and individual containers as authorized by the department. See Arizona Laws 42-3001
  • Cigarette: means either of the following:

    (a) Any roll of tobacco wrapped in paper or any substance not containing tobacco. See Arizona Laws 42-3001

  • Contract: A legal written agreement that becomes binding when signed.
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Director: means the director of the department. See Arizona Laws 42-1001
  • Distributor: means any person that manufactures, produces, ships, transports or imports into this state or in any manner acquires or possesses for the purpose of making the first sale of the following:

    (a) Cigarettes without Arizona tax stamps affixed as required by this article. See Arizona Laws 42-3001

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • First sale: means the initial sale or distribution in intrastate commerce or the initial use or consumption of cigarettes, roll-your-own tobacco or other tobacco products. See Arizona Laws 42-3001
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Luxury: means any article, object or device on which a tax is imposed under this chapter. See Arizona Laws 42-3001
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • Person: means any individual, firm, partnership, joint venture, association, corporation, municipal corporation, estate, trust, club, society or other group or combination acting as a unit, and the plural as well as the singular number. See Arizona Laws 42-3001
  • Place of business: means a building, facility site or location where an order is received or where tobacco products are sold, distributed or transferred. See Arizona Laws 42-3001
  • Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Retailer: means any person that comes into possession of any luxury subject to the taxes imposed by this chapter for the purpose of selling it for consumption and not for resale. See Arizona Laws 42-3001
  • Roll: means the assessment and tax roll. See Arizona Laws 42-11001
  • Roll-your-own tobacco: means any tobacco that, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes. See Arizona Laws 42-3001
  • Tobacco products: means all luxuries included in section 42-3052, paragraphs 5 through 9. See Arizona Laws 42-3001
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
  • Vehicle: means a device in, on or by which a person or property is or may be transported or drawn on the roads of this state regardless of the means by which it is propelled or whether it runs on a track. See Arizona Laws 42-3001