Arizona § 42-3460 Redemption of unused or spoiled tax stamps and meter registration; definitions

Arizona Statutes

§ 42-3460 — Redemption of unused or spoiled tax stamps and meter registration; definitions

Arizona § 42-3460

Title 42Arizona Revised Statutes

Ch. 3LUXURY PRIVILEGE TAX

Art. 11Cigarettes and Roll-Your-Own Tobacco

This text of Arizona § 42-3460 (Redemption of unused or spoiled tax stamps and meter registration; definitions) 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. § 42-3460 (2026).

Text

A.The department shall redeem unused or spoiled Arizona tax stamps that a distributor presents for redemption if those stamps are unaffixed and purchased within two years of the date of the request for redemption and shall pay for them from monies collected under this chapter.

B.Under rules adopted by the department, the department shall redeem the unused amount of tax for which any meter is registered and shall pay for it from monies collected under this chapter.

C.Nothing in this section shall be construed to provide for redemption in the case of loss or theft of tax stamps.

D.For the purposes of this section:

1."Redeem" means repurchase or replace Arizona tax stamps.

2."Spoiled" means mutilated or illegible.

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A. The department shall redeem unused or spoiled Arizona tax stamps that a distributor presents for redemption if those stamps are unaffixed and purchased within two years of the date of the request for redemption and shall pay for them from monies collected under this chapter.

B. Under rules adopted by the department, the department shall redeem the unused amount of tax for which any meter is registered and shall pay for it from monies collected under this chapter.

C. Nothing in this section shall be construed to provide for redemption in the case of loss or theft of tax stamps.

D. For the purposes of this section:

1. "Redeem" means repurchase or replace Arizona tax stamps.

2. "Spoiled" means mutilated or illegible.