In this article, unless the context otherwise requires:

Terms Used In Arizona Laws 42-3301

  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Luxury: means any article, object or device on which a tax is imposed under this chapter. See Arizona Laws 42-3001
  • 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
  • Statute: A law passed by a legislature.
  • 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

1. "Indian" means any person who is duly registered on the tribal rolls of an Indian tribe that occupies an Indian reservation.

2. "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.

3. "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.

4. "Luxury, sales, transaction privilege or similar tax" means an excise tax levied exclusively on tobacco products.