Arizona Statutes
§ 42-3307 — Preemption by state
Arizona·Title 42 Arizona Revised Statutes·Ch. 3 LUXURY PRIVILEGE TAX·Art. 7 Indian Reservation Tobacco Tax
This state preempts the area of Indian reservation tobacco taxation. A county, city, town or any other political subdivision of this state shall not levy such a tax. Nothing in this article precludes an Indian tribe from imposing its own tobacco tax or a similar levy.
Free access — add to your briefcase to read the full text and ask questions with AI
Arizona § 42-3307 (Preemption by state) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 prohibited