Arizona Statutes
§ 42-3251.02 — Levy and collection of tobacco tax for smoke-free Arizona fund
Arizona § 42-3251.02
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 3LUXURY PRIVILEGE TAX
Art. 6Tobacco Tax for Health Care
This text of Arizona § 42-3251.02 (Levy and collection of tobacco tax for smoke-free Arizona fund) 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. § 42-3251.02 (2026).
Text
(Caution: 1998 Prop. 105 applies)
A.In addition to the taxes imposed by 42-3251(1), there is levied and shall be collected an additional tax of one tenth of one cent on each cigarette.
B.Monies collected pursuant to this section shall be deposited, pursuant to §§ 35-146 and 35-147, in the smoke-free Arizona fund established by §36-601.01.
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Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-3251.02, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-3251.02.