§ 42-5451 Definitions
§ 42-5452 Levy and rate of tax; effect of federal excise tax
§ 42-5453 Return statement and payment by marijuana establishment; penalty; interest; rules; confidential information
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Terms Used In Arizona Laws > Title 42 > Chapter 5 > Article 10 - Marijuana and Marijuana Products

  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Gross income: means the gross receipts of a taxpayer derived from trade, business, commerce or sales and the value proceeding or accruing from the sale of tangible personal property or service, or both, and without any deduction on account of losses. See Arizona Laws 42-5001
  • Gross proceeds of sales: means the value proceeding or accruing from the sale of tangible personal property without any deduction on account of the cost of property sold, expense of any kind or losses, but cash discounts allowed and taken on sales are not included as gross income. See Arizona Laws 42-5001
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215