2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3205 Unstamped cigarettes


AZ Rev Stat § 42-3205 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-3205. Unstamped cigarettes

A. A person shall not possess an unstamped cigarette package unless the person is shipping or transporting unstamped cigarettes pursuant to subsection B of this section, is a licensed cigarette manufacturer or licensed cigarette importer, is a registered individual possessing the cigarettes solely for the individual's own use and consumption in this state pursuant to section 42-3201, subsection C or is a licensed cigarette distributor who receives unstamped cigarette packages directly from a licensed cigarette manufacturer or cigarette importer.

B. Except for a licensed cigarette manufacturer, cigarette importer or cigarette distributor, a person who ships unstamped cigarette packages in or into this state shall first file with the department a notice of shipment. This subsection does not apply to any common or contract carrier that is transporting cigarettes through this state to another location under a proper bill of lading or freight bill that states the quantity, source and destination of the cigarettes.

C. A person who transports unstamped cigarette packages in or into this state shall carry in the vehicle used to convey the shipment invoices or equivalent documentation of the shipment for all cigarettes in the shipment. The invoices or documentation shall indicate the name and address of the consignor or seller, the name and address of the consignee or purchaser and the quantity of each brand of cigarettes that is transported.

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