Arizona § 42-3454 Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions

Arizona Statutes

§ 42-3454 — Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions

Arizona·Title 42 Arizona Revised Statutes·Ch. 3 LUXURY PRIVILEGE TAX·Art. 11 Cigarettes and Roll-Your-Own Tobacco

A.A person may not hold, store or transport unstamped cigarettes or untaxed roll-your-own tobacco for sale or distribution in this state in any vehicle pursuant to section 36-798.06.

B.This section does not apply to either of the following:

1.A vehicle that is owned, operated or contracted by a person who holds a valid license issued under section 42-3401 and is transporting unstamped cigarettes or untaxed roll-your-own tobacco from one to another of the licensee's places of business listed on its application.

2.A vehicle that is transporting unstamped cigarettes or untaxed roll-your-own tobacco to a licensed distributor as part of a lawful sale or in interstate commerce to a person lawfully operating as a manufacturer, distributor or retailer of cigarettes or roll-your-own tobacco.

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A. A person may not hold, store or transport unstamped cigarettes or untaxed roll-your-own tobacco for sale or distribution in this state in any vehicle pursuant to section 36-798.06.

B. This section does not apply to either of the following:

1. A vehicle that is owned, operated or contracted by a person who holds a valid license issued under section 42-3401 and is transporting unstamped cigarettes or untaxed roll-your-own tobacco from one to another of the licensee's places of business listed on its application.

2. A vehicle that is transporting unstamped cigarettes or untaxed roll-your-own tobacco to a licensed distributor as part of a lawful sale or in interstate commerce to a person lawfully operating as a manufacturer, distributor or retailer of cigarettes or roll-your-own tobacco.

Arizona § 42-3454 (Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.