Arizona § 42-3251.01 Levy and collection of tobacco tax

Arizona Statutes

§ 42-3251.01 — Levy and collection of tobacco tax

Arizona § 42-3251.01

Title 42Arizona Revised Statutes

Ch. 3LUXURY PRIVILEGE TAX

Art. 6Tobacco Tax for Health Care

This text of Arizona § 42-3251.01 (Levy and collection of tobacco tax) 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. § 42-3251.01 (2026).

Text

(Caution: 1998 Prop. 105 applies)

A.In addition to the taxes imposed by section 42-3251, paragraphs 1 through 5, there is levied and shall be collected an additional tax of one and one-half times the tax prescribed in that section on January 1, 2002.

B.Monies collected pursuant to this section shall be deposited, pursuant to sections 35-146 and 35-147, in the tobacco products tax fund established by section 36-770.

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(Caution: 1998 Prop. 105 applies)

A. In addition to the taxes imposed by section 42-3251, paragraphs 1 through 5, there is levied and shall be collected an additional tax of one and one-half times the tax prescribed in that section on January 1, 2002.

B. Monies collected pursuant to this section shall be deposited, pursuant to sections 35-146 and 35-147, in the tobacco products tax fund established by section 36-770.