Arizona Administrative Code (Last Updated: November 17, 2016) |
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 Business Location or Mailing Address
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A. Except as provided in subsection (C), a licensee shall notify the Department in writing within 30 days of a change in a business location described in R15-3-301(D) and request a reissuance of its distributor’s license for the business location.
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. 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 business location or mailing address that would affect the subsequent service of documents within five days of the change.
Historical Note
Adopted effective March 18, 1981 (Supp. 81-2). Former Section R15-3-305 renumbered to R15-3-303, new Section R15-3-305 renumbered from R15-3-307 and amended effective June 20, 1990 (Supp. 90-2). Amended by final rulemaking at 5 A.A.R. 2168, effective June 15, 1999 (Supp. 99-2). Amended by final rulemaking at 14
A.A.R. 4410, effective January 3, 2009 (Supp. 08-4).