2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3201.01 Transactions with licensed cigarette manufacturers, importers and distributors


AZ Rev Stat § 42-3201.01 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-3201.01. Transactions with licensed cigarette manufacturers, importers and distributors

A. A cigarette manufacturer or cigarette importer may sell or distribute cigarettes to a person who is located or doing business in this state, including Indian reservations located in this state, only if the person is a licensed cigarette importer or cigarette distributor or the cigarette manufacturer sells or distributes cigarettes on which a tax has been paid pursuant to section 42-3202.

B. A cigarette importer may obtain cigarettes only from a licensed cigarette manufacturer or licensed cigarette importer.

C. A cigarette distributor may sell or distribute cigarettes to a person located or doing business in this state, including an Indian reservation in this state, only if the cigarette distributor is a licensed cigarette distributor.

D. A cigarette distributor shall obtain cigarettes only from a licensed cigarette manufacturer, cigarette importer or cigarette distributor.

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