Arizona Administrative Code
Title 15 - REVENUE
Chapter 3 - Department of Revenue - Luxury Tax Section
Article 3 - TAXES ON TOBACCO PRODUCTS
Section R15-3-312 - Purchase of Cigarette Tax Stamps
Universal Citation: AZ Admin Code R 15-3-312
Current through Register Vol. 30, No. 38, September 20, 2024
A. A distributor shall obtain unaffixed cigarette tax stamps only from the Department. The Department shall not provide cigarette tax stamps to a person who does not hold a valid distributor's license issued by the Department.
B. A distributor shall not sell, lend, give, purchase, or otherwise transfer cigarette tax stamps to or for another person at any time.
C. If a distributor remits payment for cigarette tax stamps by cashier's check, company check, or money order, the payment shall bear one of the following:
1.
The name of the distributor purchasing the cigarette tax stamps as the
purchaser or remitter, if the payment is made by cashier's check or money
order; or
2. The name of the
distributor purchasing the cigarette tax stamps as the drawer or maker, if the
payment is made by company check.
Disclaimer: These regulations may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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