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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 R15-3-408. Failure to Report Purchases from a Primary Source of Supply
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If the Department determines that an Arizona wholesaler failed to transmit to the Department copies of all invoices for alcoholic beverages purchased from any primary source of supply as required by A.R.S. § 4-243.01, the Department shall report the failure to the Department of Liquor Licenses and Control.
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).