§ 42-3151 Inspection of records and stocks of luxuries
§ 42-3152 Personal liability for tax, increases, interest, penalties and collection charges
§ 42-3153 Remedies for collection
§ 42-3154 Failure or refusal to permit examination of records; classification; additional civil and criminal penalties

Terms Used In Arizona Laws > Title 42 > Chapter 3 > Article 4

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Court: means the tax court or superior court, whichever is applicable. See Arizona Laws 42-1001
  • 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

  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • 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
  • 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
  • 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