Terms Used In Arizona Laws > Title 10 > Chapter 20 > Article 6 - Foreign Professional Corporations

• Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
• Articles of incorporation: means the original or restated articles of incorporation or articles of merger and all amendments to the articles of incorporation or merger and includes amended and restated articles of incorporation and articles of amendment and merger. See Arizona Laws 10-140
• Cavendish: means a tobacco product that is smoked from a pipe and that meets one of the following criteria:

  (a) Is described as cavendish, as containing cavendish or as a cavendish blend on its packaging, labeling or promotional materials. See Arizona Laws 42-3001

• Cider: means vinous liquor that is made from the normal alcoholic fermentation of the juice of sound, ripe apples, pears or other pome fruit, including flavored, sparkling and carbonated cider and cider made from condensed apple, pear or other pome fruit must, and that contains more than one-half of one percent of alcohol by volume but not more than seven percent of alcohol by volume. See Arizona Laws 42-3001
• Cigar: means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco other than any roll of tobacco that is a cigarette, as defined in paragraph 6, subdivision (b) of this section. 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

• Commission: means the Arizona corporation commission. See Arizona Laws 10-140
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Department: means the department of revenue. 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

• Due date: means the next business day if a due date of any report, claim, return, statement, payment, deposit, petition, notice or other document or filing falls on Saturday, Sunday or a legal holiday. See Arizona Laws 42-11001
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• 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.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Foreign professional corporation: means a corporation or association for profit incorporated for the purpose of rendering professional services under a law other than the law of this state. See Arizona Laws 10-2201
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• licensed: means any license, authorization, certificate, registration, certificate of registration, membership or other evidence of the satisfaction of the requirements of this state for the practice of a professional service. See Arizona Laws 10-2201
• Licensing authority: means the officer, board, agency, court or other authority in this state empowered by law to license or otherwise authorize the rendition of a professional service. See Arizona Laws 10-2201
• Luxury: means any article, object or device on which a tax is imposed under this chapter. See Arizona Laws 42-3001
• Malt liquor: means any liquid that contains more than one-half of one percent alcohol by volume and that is made by the process of fermentation and not distillation of hops or grains, but not including:

  (a) Liquids made by the process of distillation of such substances. 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
• President: means that officer designated as the president in the articles of incorporation or bylaws or, if not so designated, that officer authorized in the articles of incorporation, bylaws or otherwise to perform the functions of the chief executive officer, irrespective of the name by which designated. See Arizona Laws 10-140
• Professional service: means a service that may be lawfully rendered only by a person licensed or otherwise authorized by a licensing authority in this state to render the service. See Arizona Laws 10-2201
• 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
• Smoking tobacco: means any tobacco that, because of its appearance, type, packaging, labeling or promotion, is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes or otherwise consumed by burning. See Arizona Laws 42-3001
• Spirituous liquor: means any liquid that contains more than one-half of one percent alcohol by volume, that is produced by distillation of any fermented substance and that is used or prepared for use as a beverage. See Arizona Laws 42-3001
• Tobacco products: means all luxuries included in section 42-3052, paragraphs 5 through 9. See Arizona Laws 42-3001
• Vinous liquor: means any liquid that contains more than one-half of one percent alcohol by volume and that is made by the process of fermentation of grapes, berries, fruits, vegetables or other substances but does not include:

  (a) Liquids in which hops or grains are used in the process of fermentation. See Arizona Laws 42-3001

• Vote: includes authorization by written ballot and written consent. See Arizona Laws 10-3140
• Wholesaler: means a person that sells any spirituous, vinous or malt liquor taxed under this chapter to retail dealers or for the purposes of resale only. See Arizona Laws 42-3001