Arizona Statutes

§ 42-3051 — Levy of tax

Arizona·Title 42 Arizona Revised Statutes·Ch. 3 LUXURY PRIVILEGE TAX·Art. 2 Levy and Payment
In addition to all other taxes there is levied and imposed and there shall be collected and deposited, pursuant to sections 35-146 and 35-147, in the manner provided by this chapter, taxes on all spirituous, vinous and malt liquors and on all cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco, for use as may be prescribed by law.

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Related

Driver v. Ador
(Court of Appeals of Arizona, 2019)

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