Arizona § 42-3453 Presumption of tax on unstamped cigarettes

Arizona Statutes

§ 42-3453 — Presumption of tax on unstamped cigarettes

Arizona § 42-3453

Title 42Arizona Revised Statutes

Ch. 3LUXURY PRIVILEGE TAX

Art. 11Cigarettes and Roll-Your-Own Tobacco

This text of Arizona § 42-3453 (Presumption of tax on unstamped cigarettes) 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. § 42-3453 (2026).

Text

Except as otherwise provided in section 42-1127, subsection F and section 42-3452, subsection B, for the purpose of proper administration and to prevent evasion of the taxes imposed by this chapter, until the contrary is established, it is presumed that cigarettes that are sold, distributed, used or consumed by a person in this state, but not placed in packages or containers on which official tax stamps are affixed, are intended for first sale by the person and are subject to the taxes imposed by this chapter.

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Except as otherwise provided in section 42-1127, subsection F and section 42-3452, subsection B, for the purpose of proper administration and to prevent evasion of the taxes imposed by this chapter, until the contrary is established, it is presumed that cigarettes that are sold, distributed, used or consumed by a person in this state, but not placed in packages or containers on which official tax stamps are affixed, are intended for first sale by the person and are subject to the taxes imposed by this chapter.