2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3202.01 Presumption of tax on unstamped cigarettes

AZ Rev Stat § 42-3202.01 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-3202.01. Presumption of tax on unstamped cigarettes

Except as otherwise provided in section 42-1127, subsection F, section 42-3202, subsection B and section 42-3203, subsection C, for the purpose of proper administration and to prevent evasion of the taxes imposed by this chapter, until the contrary is established, it is presumed that cigarettes that are sold, distributed, used or consumed by a person in this state, but not placed in packages or containers on which official tax stamps are affixed, are intended for first sale by the person and are subject to the taxes imposed by this chapter.

Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.