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 § 42-3454

Title 42Arizona Revised Statutes

Ch. 3LUXURY PRIVILEGE TAX

Art. 11Cigarettes and Roll-Your-Own Tobacco

This text of Arizona § 42-3454 (Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions) 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. § 42-3454 (2026).

Text

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.