§ 42-3371 Levy and collection of tax on cigarettes, cigars and other forms of tobacco
§ 42-3372 Disposition of monies

Terms Used In Arizona Laws > Title 42 > Chapter 3 > Article 9 - Tobacco Tax for Early Childhood Development and Health

  • 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

  • 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

  • Department: means the department of revenue. See Arizona Laws 42-1001
  • 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
  • Tobacco products: means all luxuries included in section 42-3052, paragraphs 5 through 9. See Arizona Laws 42-3001