2020 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3301 Definitions
42-3301. Definitions
In this article, unless the context otherwise requires:
1. " Indian" means any person who is duly registered on the tribal rolls of an Indian tribe that occupies an Indian reservation.
2. " Indian reservation" means all lands that are held in trust by the United States within the limits of an area that is set aside by the United States for the exclusive use and occupancy of Indian tribes by treaty, statute or executive order and that is recognized as an Indian reservation by the United States department of the interior.
3. " Indian tribe" means any organized Indian nation, tribe, band or community that is recognized as an Indian tribe by the United States department of the interior.
4. " Luxury, sales, transaction privilege or similar tax" means an excise tax levied exclusively on tobacco products.
