2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3209 Redemption of unused or spoiled tobacco product stamps and meter registration
42-3209. Redemption of unused or spoiled tobacco product stamps and meter registration
A. The department shall redeem unused or spoiled stamps that a cigarette distributor presents for redemption and shall pay for them from monies collected under this chapter.
B. Under rules adopted by the department, the department shall redeem the unused amount of tax for which any meter is registered and shall pay for it from monies collected under this chapter.
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