Section R15-3-303. Tobacco Taxes on Other Tobacco Products

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The Department shall consider tobacco taxes paid at the time of the sale, distribution, or transfer of other tobacco products if distributors report and remit the taxes on the products in accordance with the manner, method, and time prescribed by A.R.S. § 42-3208. Sworn returns prepared and remitted by distributors pursuant to
A.R.S. § 42-3208 constitute official indicia that tobacco taxes have been paid on the other tobacco products.

Historical Note

Adopted effective March 18, 1981 (Supp. 81-2). Former Section R15-3-303 repealed, new Section R15-3-303

renumbered from R15-3-305 and amended effective June 20, 1990 (Supp. 90-2). Section repealed by final

rulemaking at 5 A.A.R. 2168, effective June 15, 1999 (Supp. 99-2). New Section made by final rulemaking at 12 A.A.R. 4892, effective December 5, 2006

(Supp. 06-4). Amended by final rulemaking at 14 A.A.R.

4410, effective January 3, 2009 (Supp. 08-4).

                    
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