2017 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3461 Unlawful use of stamps; classification; definition

42-3461. Unlawful use of stamps; classification; definition

A. A person may not affix a tax stamp to a package of cigarettes if the package:

1. Differs from the requirements of the federal cigarette labeling and advertising act (P.L. 89-92; 79 Stat. 282; 15 United States Code section 1331) relating to label warnings or other information on packages of cigarettes for sale in the United States.

2. Is labeled " for export only" , " U.S. tax exempt" , " for use outside U.S." or with similar words that indicate the manufacturer did not intend for the product to be sold in the United States.

3. Has been altered by adding or deleting the wording, labels or warnings described in paragraph 1 or 2 of this subsection.

4. Is placed in a carton, or any other package containing several individually stamped packages, that has been altered by adding or deleting the wording, labels or warnings described in paragraph 1 or 2 of this subsection.

5. Has been imported into the United States on or after January 1, 2000 in violation of 26 United States Code section 5754 or is the subject of a violation of 19 United States Code sections 1681 through 1681b or 15 United States Code section 1335a.

6. Violates federal trademark or copyright laws.

B. The director:

1. May revoke any license issued to a distributor who sells or offers for sale cigarette packages that are stamped in violation of subsection A of this section.

2. Shall seize and destroy packages of cigarettes that are stamped in violation of subsection A of this section.

C. A person who sells or offers for sale cigarette packages that are stamped in violation of subsection A of this section is guilty of a class 2 misdemeanor.

D. Any person who sells, distributes or manufactures cigarettes and sustains direct economic or commercial injury as a result of a violation of this section may bring an action in good faith for appropriate injunctive relief.

E. This section does not apply to cigarettes allowed to be imported or brought into the United States for personal use, or to cigarettes sold or intended to be sold as duty free merchandise by a duty free sales enterprise pursuant to 19 United States Code section 1555(b). This subsection does not apply to cigarettes that are brought back into the customs territory for resale within the customs territory.

F. A violation of this section is also a violation of title 44, chapter 10, article 7.

G. For the purposes of this section, " package" means any kind of pack, carton or container in which cigarettes are sold, offered for sale or otherwise distributed or intended for distribution to consumers.