Article
Cigarettes and Roll-Your-Own Tobacco
- A.R.S. § 42-3451— Acquisition and possession of cigarettes and roll-your-own tobacco; definitions
- A.R.S. § 42-3452— Payment of tax required to sell, distribute or transfer tobacco products
- A.R.S. § 42-3453— Presumption of tax on unstamped cigarettes
- A.R.S. § 42-3454— Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions
- A.R.S. § 42-3455— Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering
- A.R.S. § 42-3456— Tax stamps as indicia of taxes paid; exception; definitions
- A.R.S. § 42-3457— Unstamped cigarettes
- A.R.S. § 42-3458— Discount purchases of tax stamps; refund, redemption and rebate amounts
- A.R.S. § 42-3459— Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver
- A.R.S. § 42-3460— Redemption of unused or spoiled tax stamps and meter registration; definitions
- A.R.S. § 42-3461— Unlawful use of stamps; classification; definition
- A.R.S. § 42-3462— Cigarette and roll-your-own tobacco; filing requirements; definition