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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 R15-3-317. Disposition of Seized Tobacco Products
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A. Except as provided in subsection (B), tobacco products seized by the Department are subject to return to a licensee that prevails in an appeal of the seizure.
B. The Department will destroy products seized under any of the following circumstances:
1. Tobacco products, other than pipe tobacco or cigars, seized for a violation of A.R.S. § 36-798.06.
2. Cigarettes seized for noncompliance with A.R.S. § 41-
2170.01 or for lack of markings required by A.R.S. § 41- 2170.03;
3. Cigarettes seized for a violation of A.R.S. § 42-3210.
4. Cigarettes seized pursuant to A.R.S. § 44-7111(6)(b). For the purposes of this paragraph, “cigarette” has the same meaning prescribed in A.R.S. § 44-7101(2)(d).
5. Seizure of tobacco products under any other A.R.S. section that requires destruction of the products seized.
Historical Note
New Section made by exempt rulemaking at 19 A.A.R.
520, effective February 19, 2013 (Supp. 13-1).