Arizona Statutes

§ 42-3307 — Preemption by state

Arizona § 42-3307

JurisdictionArizona

Title 42Arizona Revised Statutes

Ch. 3LUXURY PRIVILEGE TAX

Art. 7Indian Reservation Tobacco Tax

This text of Arizona § 42-3307 (Preemption by state) 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. § 42-3307 (2026).

Text

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.

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Nearby Sections

15

§ 42-1001

§ 42-1002

Department of revenue; director; appointments; compensation

§ 42-1003

Department organization; director's staff; deputy director; assistant directors; fingerprinting; consumer reports; definitions

§ 42-1004

General powers and duties of the department; res judicata; remedies; enforcement; special collections account

§ 42-1005

Powers and duties of director

§ 42-1006

Interrogatories to taxpayers; power to require information; classification

§ 42-1007

Service of process upon the director

§ 42-1008

Employee, agent, contractor preparation of tax returns for compensation prohibited

§ 42-1009

Department of revenue tax system modernization project advisory committee; membership

§ 42-1051

§ 42-1052

Suits to enforce state tax; comity

§ 42-1053

Recognition and enforcement of other states' taxes

§ 42-11001

§ 42-11002

Property subject to taxation

§ 42-11003

Double taxation prohibited

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Bluebook (online)

Arizona § 42-3307, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-3307.