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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 4. TAX ON ALCOHOLIC BEVERAGES |
Section R15-3-407. Filing Requirements for a Primary Source of Supply
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A. At the time of making a sale to an Arizona wholesaler, a primary source of supply shall file with the Department a copy of the sales invoice issued to the wholesaler that provides the information required under A.R.S. § 42-3352.
B. If the Department determines that a primary source of supply failed to transmit copies of all invoices for sales of alcoholic beverages to Arizona wholesalers as required by A.R.S. § 4- 243.01, the Department shall instruct each Arizona wholesaler not to accept any shipment of alcoholic beverages from the primary source of supply for one year.
Historical Note
Adopted effective March 18, 1981 (Supp. 81-2).
Amended by final rulemaking at 5 A.A.R. 3768, effective September 22, 1999 (Supp. 99-3). Amended by final
rulemaking at 14 A.A.R. 4410, effective January 3, 2009
(Supp. 08-4).