Article
Indian Reservation Tobacco Tax
- A.R.S. § 42-3301— Definitions
- A.R.S. § 42-3302— Levy; rates; disposition of revenues
- A.R.S. § 42-3303— Tax on the consumer; precollection and remission by distributor
- A.R.S. § 42-3303.01— Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition
- A.R.S. § 42-3304— Exemptions; rules
- A.R.S. § 42-3305— Enforcement; penalty for failure to precollect and remit tax; violation; classification
- A.R.S. § 42-3306— Administration
- A.R.S. § 42-3307— Preemption by state
- A.R.S. § 42-3308— Agreements between the department and tribal tax authorities; definition