2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3008 Refunds


AZ Rev Stat § 42-3008 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-3008. Refunds

A. Except as provided in subsection C of this section, the tax imposed by this chapter upon any articles or substances shall be refunded when the amount of the tax has been paid and when either:

1. Proof is made to the department that the articles or substances were exported from this state or that the stamps have been affixed to articles or substances upon which stamps are not required.

2. The luxury becomes unfit for sale due to breakage or spoilage.

B. The manner of making proof shall be in accordance with rules adopted by the department.

C. The department shall not refund the tax for stamps that are affixed to articles or substances that are deemed contraband under this chapter.

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