2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3211 Cigarette distributors; filing requirements


AZ Rev Stat § 42-3211 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-3211. Cigarette distributors; filing requirements

A. On or before the twentieth day of each month, each cigarette distributor shall file a return in a form prescribed by the department for each place of business. The return shall contain all of the following:

1. The quantities of each brand of cigarettes in possession at the beginning and end of the reporting period.

2. The quantities of each brand of cigarettes received during the reporting period and the name and address of each person from whom each product was received.

3. The quantities of each brand of cigarettes distributed or shipped into this state or between locations in this state during the reporting period, except for sales directly to consumers, and the name and address of each person to whom each product was distributed or shipped.

4. The quantities of each brand of cigarettes distributed or shipped to any destination wherever located, including the quantities reported under paragraph 3 of this subsection during the reporting period, except for sales directly to consumers, and the name and address of each person to whom each product was distributed or shipped.

5. The quantities of each brand of cigarettes sold to consumers that are itemized to show sales to consumers in this state and sale to consumers outside of this state.

6. Copies of the customs certificates with respect to such cigarettes required to be submitted by 19 United States Code section 1681a(c).

B. Cigarette manufacturers and cigarette importers who ship cigarettes into or in this state shall file a monthly report with the department. The report shall contain the information regarding cigarettes described under subsection A, paragraph 3.

C. Cigarette distributor reports that are submitted under subsection A shall be itemized to disclose the quantity of reported cigarettes bearing tax stamps of this state, tax exempt stamps of this state, stamps of another state and unstamped cigarettes. The distributor reports shall also include, if applicable, the following:

1. The quantity of Arizona tax and tax exempt stamps that were not affixed to cigarettes.

2. The quantity of Arizona tax and tax exempt stamps that the distributor possessed at the beginning and end of the reporting period.

3. The quantity of each type of Arizona stamp received during the reporting period.

4. The quantity of each type of Arizona stamp applied during the reporting period.

D. The department may adopt rules requiring additional information in the monthly reports as necessary for the purposes of enforcing this article.

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