§ 42-3001 Definitions
§ 42-3002 Preemption by state of luxury taxation
§ 42-3003 Powers of administration and regulation
§ 42-3004 Rules
§ 42-3005 Agents and other employees; bond; credentials; removal
§ 42-3006 Tax stamps; general requirements
§ 42-3008 Refunds; definitions
§ 42-3009 Exemption for articles and substances sold in interstate commerce
§ 42-3010

Terms Used In Arizona Laws > Title 42 > Chapter 3 > Article 1

  • affixed: include imprinting tax meter stamps on packages and individual containers as authorized by the department. 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

  • Consumer: means a person in this state that comes into possession of any luxury subject to the tax imposed by this chapter and that, on coming into possession of the luxury, is not a distributor intending to sell or distribute the luxury, retailer or wholesaler. See Arizona Laws 42-3001
  • 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
  • Director: means the director of the department. 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

  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Luxury: means any article, object or device on which a tax is imposed under this chapter. See Arizona Laws 42-3001
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
  • Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • 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
  • Roll: means the assessment and tax roll. See Arizona Laws 42-11001
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
  • Valuation: means the full cash value or limited property value that is determined for real or personal property, as applicable. See Arizona Laws 42-11001
  • 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