Arizona § 42-3301 Definitions

Arizona Statutes

§ 42-3301 — Definitions

Arizona § 42-3301

Title 42Arizona Revised Statutes

Ch. 3LUXURY PRIVILEGE TAX

Art. 7Indian Reservation Tobacco Tax

This text of Arizona § 42-3301 (Definitions) 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. § 42-3301 (2026).

Text

In this article, unless the context otherwise requires:

1."Indian" means any person who is duly registered on the tribal rolls of an Indian tribe that occupies an Indian reservation.

2."Indian reservation" means all lands that are held in trust by the United States within the limits of an area that is set aside by the United States for the exclusive use and occupancy of Indian tribes by treaty, statute or executive order and that is recognized as an Indian reservation by the United States department of the interior.

3."Indian tribe" means any organized Indian nation, tribe, band or community that is recognized as an Indian tribe by the United States department of the interior.

4."Luxury, sales, transaction privilege or similar tax" means an excise tax levied exclusively on tobacco

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In this article, unless the context otherwise requires:

1. "Indian" means any person who is duly registered on the tribal rolls of an Indian tribe that occupies an Indian reservation.

2. "Indian reservation" means all lands that are held in trust by the United States within the limits of an area that is set aside by the United States for the exclusive use and occupancy of Indian tribes by treaty, statute or executive order and that is recognized as an Indian reservation by the United States department of the interior.

3. "Indian tribe" means any organized Indian nation, tribe, band or community that is recognized as an Indian tribe by the United States department of the interior.

4. "Luxury, sales, transaction privilege or similar tax" means an excise tax levied exclusively on tobacco products.