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 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. 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