Arizona § 42-3502 Transport of untaxed other tobacco products prohibited; exceptions; definition

Arizona Statutes

§ 42-3502 — Transport of untaxed other tobacco products prohibited; exceptions; definition

Arizona § 42-3502

Title 42Arizona Revised Statutes

Ch. 3LUXURY PRIVILEGE TAX

Art. 12Tobacco Products Other Than Cigarettes

This text of Arizona § 42-3502 (Transport of untaxed other tobacco products prohibited; exceptions; definition) 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. § 42-3502 (2026).

Text

A.Except as allowed in section 42-3403, a person may not hold, store or transport untaxed other tobacco products for sale or distribution in this state in any vehicle.

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 untaxed other tobacco products from one to another of the licensee's places of business listed on its application.

2.A vehicle that is transporting untaxed other tobacco products 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 other tobacco products.

C.For the purposes of this section, "untaxed other tobacco products" me

Free access — add to your briefcase to read the full text and ask questions with AI

A. Except as allowed in section 42-3403, a person may not hold, store or transport untaxed other tobacco products for sale or distribution in this state in any vehicle.

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 untaxed other tobacco products from one to another of the licensee's places of business listed on its application.

2. A vehicle that is transporting untaxed other tobacco products 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 other tobacco products.

C. For the purposes of this section, "untaxed other tobacco products" means other tobacco products on which applicable taxes have not been remitted pursuant to this chapter.