Terms Used In Arizona Laws 42-3251.02

  • 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

(Caution:  1998 Prop. 105 applies)

 

A. In addition to the taxes imposed by 42-3251(1), there is levied and shall be collected an additional tax of one tenth of one cent on each cigarette.

B. Monies collected pursuant to this section shall be deposited, pursuant to §§ 35-146 and 35-147, in the smoke-free Arizona fund established by §36-601.01.