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Arizona Administrative Code (Last Updated: November 17, 2016) |
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Title 15. REVENUE |
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Chapter 3. DEPARTMENT OF REVENUE LUXURY TAX SECTION |
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Article 3. TAXES ON TOBACCO PRODUCTS |
Section R15-3-313. Invoice Issued by a Distributor of Other Tobacco Products
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For the purpose of enforcing A.R.S. § 42-3202 and pursuant to
A.R.S. § 42-3004, a distributor of other tobacco products shall issue an invoice or equivalent documentation for each transaction that involves the sale, purchase, or consignment of other tobacco products to the distributor’s customer. The invoice or equivalent documentation shall include the license number of the distributor, which the distributor’s customer may use to determine whether the license is current and valid.
Historical Note
Adopted effective March 18, 1981 (Supp. 81-2). Former Section R15-3-313 renumbered to R15-3-310, new Section R15-3-313 renumbered from R15-3-318 effective June 20, 1990 (Supp. 90-2). Section expired under A.R.S.
§ 41-1056(E) at 9 A.A.R. 4135, effective July 31, 2003 (Supp. 03-3). New Section made by final rulemaking at 14 A.A.R. 4410, effective January 3, 2009 (Supp. 08-4).