2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3307 Preemption by state


AZ Rev Stat § 42-3307 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-3307. Preemption by state

This state preempts the area of Indian reservation tobacco taxation. A county, city, town or any other political subdivision of this state shall not levy such a tax. Nothing in this article precludes an Indian tribe from imposing its own tobacco tax or a similar levy.

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