§ 42-3401
§ 42-3402 Contraband tobacco products
§ 42-3403 Tobacco product retailers; vehicle as place of business prohibited; exceptions
§ 42-3404 Exemptions and exclusions of certain tobacco products from tobacco taxes
§ 42-3405 Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period
§ 42-3406 Refunds and rebates of tobacco taxes; supporting documentation; distributor’s burden of proof

Terms Used In Arizona Laws > Title 42 > Chapter 3 > Article 10 - Distributors and Retailers of Tobacco Products

  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • 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

  • 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

  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Internal revenue code: means the United States internal revenue code of 1986, as amended and in effect as of March 11, 2021, including those provisions that became effective during 2020 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after March 11, 2021. 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
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • Other tobacco products: means tobacco products other than cigarettes and roll-your-own tobacco. 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
  • Place of business: means a building, facility site or location where an order is received or where tobacco products are sold, distributed or transferred. See Arizona Laws 42-3001
  • 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
  • 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
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
  • Vehicle: means a device in, on or by which a person or property is or may be transported or drawn on the roads of this state regardless of the means by which it is propelled or whether it runs on a track. See Arizona Laws 42-3001
  • Writing: includes printing. See Arizona Laws 1-215