Arizona § 42-3006 Tax stamps; general requirements

Arizona Statutes

§ 42-3006 — Tax stamps; general requirements

Arizona § 42-3006

Title 42Arizona Revised Statutes

Ch. 3LUXURY PRIVILEGE TAX

Art. 1General Administration

This text of Arizona § 42-3006 (Tax stamps; general requirements) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-3006 (2026).

Text

A.The department shall prepare and have on hand official adhesive stamps according to the classifications in section 42-3052 of luxuries upon which a tax is imposed by this chapter and for which the department either collects payment or prepayment of the tax through the purchase of such stamps or requires the affixation of stamps to indicate the tax-exempt nature of the luxuries.

B.The stamps shall have both of the following characteristics:

1.Be of a character so that they cannot be removed when once attached to an article without destroying them.

2.Be printed in the form and manner prescribed by the director.

C.Any tax stamp required under this chapter must be securely affixed to some visible part of the package or container and must remain firmly adhered to the package or conta

Free access — add to your briefcase to read the full text and ask questions with AI

A. The department shall prepare and have on hand official adhesive stamps according to the classifications in section 42-3052 of luxuries upon which a tax is imposed by this chapter and for which the department either collects payment or prepayment of the tax through the purchase of such stamps or requires the affixation of stamps to indicate the tax-exempt nature of the luxuries.

B. The stamps shall have both of the following characteristics:

1. Be of a character so that they cannot be removed when once attached to an article without destroying them.

2. Be printed in the form and manner prescribed by the director.

C. Any tax stamp required under this chapter must be securely affixed to some visible part of the package or container and must remain firmly adhered to the package or container during possession by the consumer, except as otherwise provided.

D. Cigarette stamps shall also meet the requirements of article 11 of this chapter.