Arizona Administrative Code
Title 15 - REVENUE
Chapter 3 - Department of Revenue - Luxury Tax Section
Article 3 - TAXES ON TOBACCO PRODUCTS
Section R15-3-305 - Change of Licensee's Place of Business, Business Location or Mailing Address

Universal Citation: AZ Admin Code R 15-3-305

Current through Register Vol. 30, No. 38, September 20, 2024

A. Except as provided in subsection (C), a licensee shall notify the Department in writing within 30 days of a change in a place of business or business location and request a reissuance of its distributor's license that contains the licensee's change in information.

B. Except as provided in subsection (C), a licensee shall notify the Department in writing within 30 days of a change in the licensee's mailing address (where all correspondence is mailed). The licensee shall specify whether the change is for the mailing address only.

C. A licensee that has received a service of documents from the Department pursuant to A.R.S. § 41-1092.04 shall notify the Department of any change in the licensee's place of business, business location or mailing address that would affect the subsequent service of documents within five days of the change.

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