reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-3351 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3351 - Bonds required of liquor wholesalers; exemption

42-3351.  Bonds required of liquor wholesalers;  exemption A. Every wholesaler of spirituous,  vinous and malt liquors shall file with the department,  in such form as the department prescribes,  a bond or bonds,  duly executed by the wholesaler as principal,  and with a corporation duly authorized to execute and write bonds within the state as surety,  payable to the state,  and conditioned upon the payment of all taxes,  penalties and other obligations of the wholesaler arising under this chapter. B. The department shall fix the total amount of the bond or bonds required of the wholesaler and may increase or reduce the amount at any time. In fixing the total amount,  the department shall require a bond or bonds equivalent in total amount to twice the wholesaler's estimated monthly tax,  ascertained in such manner as the department deems proper. The total amount of the bond or bonds required of any wholesaler shall not be less than two thousand dollars. C. A wholesaler is exempt from the requirements of this section if the wholesaler has made timely payment of the taxes imposed by this chapter for the twenty-four consecutive months immediately preceding the current month.
AZ Rev Stat § 42-3352 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3352 - Reports of distillers and manufacturers

42-3352.  Reports of distillers and manufacturers A. Every distiller or manufacturer of distilled spirits and vinous and malt liquors that sells any of those products to wholesalers within this state shall maintain in its records a copy of the invoice of the sale,  showing in detail: 1. The kind of liquor or beverage sold. 2. The quantities of each. 3. The size of the container and the weight of the contents. 4. The alcoholic content if required by section 42-3052. 5. The name of the person,  firm or corporation to whom sold. B. A distiller or manufacturer shall make the invoices required to be kept pursuant to subsection A of this section available to the department on request.
AZ Rev Stat § 42-3353 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3353 - Return and payment by cider or malt liquor wholesalers

42-3353.  Return and payment by cider or malt liquor wholesalers A. Every wholesaler of cider or malt liquors purchasing cider or malt liquors for resale within the state shall pay the tax under this chapter on all such liquors so purchased and add the amount of the tax to the sales price. B. The wholesaler shall pay the tax to the department monthly on or before the twentieth day of the month next succeeding the month in which the tax accrues. C. On or before the date prescribed by subsection B of this section,  the wholesaler shall prepare a sworn return for the month in which the tax accrues in the form prescribed by the department,  showing: 1. The amount of cider or malt liquors purchased during the month in which the tax accrues. 2. The amount of tax for the period covered by the return. 3. Any other information that the department deems necessary for the proper administration of this chapter. D. The taxpayer shall deliver the return,  together with a remittance of the amount of the tax due,  to the department. E. Any taxpayer that fails to pay the tax within ten days from the date on which the payment becomes due is subject to and shall pay a penalty determined under section 42-1125,  plus interest at the rate determined pursuant to section 42-1123 from the time the tax was due and payable until paid. F. For reporting periods beginning from and after December 31,  2019,  or when the department has established an electronic filing program,  whichever is later,  a taxpayer shall file electronically any report or return required under this chapter. The report or return is considered to be filed and received by the department on the date of the electronic postmark pursuant to section 42-1105.02.
AZ Rev Stat § 42-3354 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3354 - Return and payment by spirituous or vinous liquor wholesalers

42-3354.  Return and payment by spirituous or vinous liquor wholesalers A. Every wholesaler of spirituous liquors selling spirituous liquors within the state shall pay the tax under this chapter on all such liquor sold within the state and add the amount of the tax to the sales price. B. Every wholesaler of vinous liquors selling vinous liquors other than ciders as defined in section 42-3001 within this state shall pay the tax under this chapter on all such liquors sold within this state and add the amount of tax to the sales price. C. The wholesaler shall pay the tax to the department monthly on or before the twentieth day of the month next succeeding the month in which the tax accrues. D. On or before the date prescribed by subsection C of this section,  the wholesaler shall prepare a sworn return for the month in which the tax accrues in the form prescribed by the department,  showing: 1. The amount of spirituous liquors sold in this state during the month in which the tax accrues. 2. The amount of vinous liquors other than ciders as defined in section 42-3001 sold in the state during the month in which the tax accrues. 3. The amount of tax for the period covered by the return. 4. Any other information that the department deems necessary for the proper administration of this chapter. E. The wholesaler shall deliver the return,  together with a remittance of the amount of the tax due,  to the department. F. Any taxpayer that fails to pay the tax within ten days from the date on which the payment becomes due is subject to and shall pay a penalty determined under section 42-1125,  plus interest at the rate determined pursuant to section 42-1123 from the time the tax was due and payable until paid. G. For reporting periods beginning from and after December 31,  2019,  or when the department has established an electronic filing program,  whichever is later,  each taxpayer shall file electronically any report or return required under this chapter. The report or return is considered to be filed and received by the department on the date of the electronic postmark pursuant to section 42-1105.02.
AZ Rev Stat § 42-3356 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3356 - Bonds required of farm wineries and direct shipment licensees; exemption

42-3356.  Bonds required of farm wineries and direct shipment licensees;  exemption A. Every farm winery that makes deliveries pursuant to section 4-205.04,  subsection C,  paragraph 7 or 9 or direct shipment licensee that makes deliveries pursuant to section 4-203.04 shall file with the department,  in a form prescribed by the department,  a bond or bonds,  duly executed by the farm winery or direct shipment licensee as principal,  and with a corporation duly authorized to execute and write bonds within this state as surety,  payable to this state and conditioned on the payment of all taxes,  penalties and other obligations of the farm winery or direct shipment licensee arising under this chapter and chapter 5 of this title. B. The department shall fix the total amount of the bond or bonds required of the farm winery or direct shipment licensee and may increase or reduce the total amount at any time. In fixing the total amount,  the department shall require a bond or bonds equivalent in total amount to twice the farm winery's or direct shipment licensee's estimated monthly tax,  ascertained in a manner deemed proper by the department. The total amount of the bond or bonds required of any farm winery or direct shipment licensee shall not be less than five hundred dollars. C. A farm winery or direct shipment licensee is exempt from the requirements of this section if the farm winery or direct shipment licensee has made timely payment of any taxes imposed by this chapter for the twelve consecutive months immediately preceding the current month.
AZ Rev Stat § 42-3371 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3371 - Levy and collection of tax on cigarettes, cigars and other forms of tobacco

42-3371.  Levy and collection of tax on cigarettes,  cigars and other forms of tobacco  (Caution: 1998 Prop. 105 applies) In addition to all other taxes,  there is levied and shall be collected by the department in the manner provided by this chapter,  on all cigarettes,  cigars,  smoking tobacco,  plug tobacco,  snuff and other forms of tobacco the following tax: 1. On each cigarette,  four cents. 2. On smoking tobacco,  snuff,  fine cut chewing tobacco,  cut and granulated tobacco,  shorts and refuse of fine cut chewing tobacco,  and refuse,  scrubs,  clippings,  cuttings and sweepings of tobacco,  excluding tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption,  9 cents per ounce or major fraction of an ounce. 3. On all cavendish,  plug or twist tobacco,  2.2 cents per ounce or fractional part of an ounce. 4. On each twenty small cigars or fractional part weighing not more than three pounds per thousand,  17.8 cents. 5. On cigars of all descriptions except those included in paragraph 4,  made of tobacco or any tobacco substitute: (a) If manufactured to retail at not more than five cents each,  8.8 cents on each three cigars. (b) If manufactured to retail at more than five cents each,  8.8 cents on each cigar.
AZ Rev Stat § 42-3372 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3372 - Disposition of monies

42-3372.  Disposition of monies  (Caution: 1998 Prop. 105 applies) Notwithstanding section 42-3102,  the department shall deposit,  pursuant to sections 35-146 and 35-147,  monies levied and collected pursuant to this article in the early childhood development and education fund established by section 8-1181 for use as prescribed by title 8,  chapter 13.
AZ Rev Stat § 42-3402 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3402 - Contraband tobacco products

42-3402.  Contraband tobacco products Notwithstanding any other law to the contrary,  tobacco products that are ordered,  purchased or transported in violation of section 13-3711,  36-798.06 or 42-3461 or section 44-7111,  section 3(c) or any other statute under which the tobacco products are subject to seizure and destruction are considered to be contraband for which taxes that are imposed under this chapter may not be reported and remitted by a distributor pursuant to sections 42-3462 and 42-3501 or reported by a person pursuant to section 42-3457,  subsection B.
AZ Rev Stat § 42-3403 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3403 - Tobacco product retailers; vehicle as place of business prohibited; exceptions

42-3403.  Tobacco product retailers;  vehicle as place of business prohibited;  exceptions A. A retailer may sell any tobacco product that is not otherwise prohibited by federal or state law from sale for resale,  but a retailer may not acquire or possess unstamped cigarettes,  or other tobacco products or cigarettes on which taxes levied under this chapter have not been paid,  unless the retailer holds a valid license issued under section 42-3401. B. A person may not use a vehicle as a place of business for selling,  transferring or otherwise distributing tobacco products. This subsection does not prohibit the lawful delivery of other tobacco products by a person who holds a valid license issued under section 42-3401,  or by that person's representative,  using a vehicle that is owned,  operated or contracted by that person or that person's representative. That person or that person's representative is expressly allowed to use such a vehicle to carry and store tax-paid other tobacco products in the normal course of performing the person's or the person's representative's duties,  including for the purpose of selling other tobacco products to,  and performing similar lawful transactions with,  retailers and distributors. If a vehicle is used by a licensed distributor to carry and store tax-paid other tobacco products,  as a condition of licensure,  the distributor shall provide written consent and allow access to the department to inspect the stock of luxuries and all books,  papers,  invoices,  records and electronically stored data showing sales,  receipts and purchases of luxuries. The distributor shall submit the written consent to the department with the license application or on demand of the department. C. This section does not prohibit business activities that are allowed under sections 42-3454 and 42-3502 for both taxed and untaxed tobacco products.
AZ Rev Stat § 42-3405 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3405 - Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period

42-3405.  Tobacco manufacturers,  importers,  distributors and retailers;  recordkeeping and invoicing requirements;  retention period A. Except for retail transactions with consumers,  each manufacturer,  importer and distributor of tobacco products shall maintain copies of invoices or equivalent documentation for each facility and for each transaction that involves the sale,  purchase,  transfer,  consignment or receipt of tobacco products within this state. The invoices or equivalent documentation for each transaction shall be in the form and manner prescribed by the department and shall indicate the name and address of the other party and the quantity by brand style of the tobacco products involved in the transaction. B. A distributor of tobacco products shall issue an invoice or equivalent documentation for each transaction that involves the sale,  purchase or consignment of tobacco products to a retailer. The invoice or equivalent documentation must include the license number of the distributor,  which the retailer may use to ascertain whether the license is current and valid. C. Any retailer of tobacco products shall retain all invoices or equivalent documentation received under subsection B of this section. D. Records required under this section shall be preserved on the premises described in the relevant license in a manner as to ensure accessibility for inspection at reasonable hours by authorized personnel of the department. With the department's permission,  persons with multiple places of business may retain centralized records,  but shall transmit duplicates of the invoices or the equivalent documentation to each place of business within three business days after a request by the department. E. The records required by this section shall be retained for a period of four years after the date of the transaction. F. On request,  the department and the United States secretary of the treasury or secretary's designee shall have access to records required under this section and reports required under section 42-3462. The department at its sole discretion may share the records and reports required by this chapter with other law enforcement officials of federal and state governments under conditions that assume the confidentiality of taxpayer information contained in the records and reports.
AZ Rev Stat § 42-3406 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3406 - Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof

42-3406.  Refunds and rebates of tobacco taxes;  supporting documentation;  distributor's burden of proof A. Except as otherwise provided under subsection B of this section or by the department for a refund or redemption under section 42-3008 or 42-3460,  a distributor requesting any refund or rebate of taxes paid on tobacco products pursuant to article 2,  6,  7 or 9 of this chapter shall establish entitlement to the refund or rebate by obtaining a report executed by the retailer that purchased the tobacco products on which the distributor paid taxes,  indicating the name and address of the retailer and the quantities of tobacco products sold,  separately identified by the tax category of tobacco product and the necessary facts to establish the appropriate amount of refund or rebate. The report is subject to the following conditions: 1. The report shall be provided in the form and manner prescribed by the department. Under such rules as it may prescribe,  the department may identify transactions for which a distributor may not rely solely on the information in the retailer's report but must instead obtain additional information as required by the rules in order to be entitled to the refund or rebate. 2. The burden of proof for the refund or rebate is on the distributor,  but if the distributor complies in all other respects with this section,  the department may require the retailer that caused the execution of the report to establish the accuracy and completeness of the information required to be contained in the report that would entitle the distributor to the refund or rebate. If the retailer cannot establish the accuracy and completeness of the information,  the retailer is liable in an amount equal to any tax,  penalty and interest that the distributor would have been liable for under this chapter if the distributor had not otherwise complied with this section. Payment of the amount under this section by the retailer exempts the distributor from liability for the underlying tax,  penalty and interest. All amounts paid by a retailer under this paragraph shall be treated as tax revenues collected from the distributor in order to designate the distribution base for the purposes of this chapter. B. In its discretion and in circumstances in which a retailer is uncooperative,  nonresponsive or no longer in business,  the department may accept proof other than a report described in subsection A of this section if the distributor shows,  to the satisfaction of the department,  that it exercised ordinary business care and prudence but was unable to furnish a report executed by the retailer. Acceptable forms of proof presented by the distributor pursuant to this subsection must consist of books,  records or papers maintained by the distributor or retailer in the regular course of business.
AZ Rev Stat § 42-3451 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3451 - Acquisition and possession of cigarettes and roll-your-own tobacco; definitions

42-3451.  Acquisition and possession of cigarettes and roll-your-own tobacco;  definitions A. A manufacturer or importer may sell or distribute cigarettes or roll-your-own tobacco to a person who is located or doing business in this state,  including Indian reservations located in this state,  only if the person is an importer or licensed distributor or the manufacturer sells or distributes cigarettes or roll-your-own tobacco on which a tax has been paid pursuant to section 42-3452. B. An importer may obtain cigarettes only from a manufacturer or importer. C. A distributor may sell or distribute cigarettes to a person located or doing business in this state,  including an Indian reservation in this state,  only if the distributor is a licensed distributor. D. A distributor shall obtain cigarettes only from a manufacturer,  importer or licensed distributor. E. For the purposes of this section: 1. " Importer"  means a person who has received approval from the federal alcohol and tobacco tax and trade bureau to directly or indirectly import finished tobacco products into the United States for sale or distribution,  pursuant to 26 United States Code section 5712 and 27 Code of Federal Regulations part 41. 2. " Manufacturer"  means a person who has received approval from the federal alcohol and tobacco tax and trade bureau to manufacture,  fabricate,  assemble,  process or label finished tobacco products,  pursuant to 26 United States Code section 5712 and 27 Code of Federal Regulations part 40.
AZ Rev Stat § 42-3452 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3452 - Payment of tax required to sell, distribute or transfer tobacco products

42-3452.  Payment of tax required to sell,  distribute or transfer tobacco products A. Except as provided in subsection B of this section,  a person may not: 1. Sell,  offer for sale,  distribute or transfer any tobacco products on which a tax is imposed by this chapter to any person within this state unless at the time of the sale,  distribution or transfer the tax has been paid. The department shall consider tobacco taxes paid at the time of the sale,  distribution or transfer of cigarettes if evidenced by an Arizona tax stamp or any other official indicia affixed to the package by a licensed distributor. The department shall consider tobacco taxes paid at the time of the sale,  distribution or transfer of tobacco products other than cigarettes if a licensed distributor reports and remits the taxes on the products in accordance with the manner,  method and time prescribed by section 42-3501. Sworn returns that are prepared and remitted by a licensed distributor under section 42-3501 constitute official indicia that tobacco taxes have been paid on the tobacco products. 2. Sell cigarettes that have Arizona tax stamps affixed unless the tax evidenced by the stamps is actually paid. The department shall not refund any amount of that tax on the grounds that the stamps are not required to be affixed to the cigarettes. B. A distributor licensed pursuant to section 42-3401 may not sell,  distribute or transfer tobacco products for which the distributor is licensed to another such licensed distributor without paying the tax at the time of the sale,  distribution or transfer.
AZ Rev Stat § 42-3453 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3453 - Presumption of tax on unstamped cigarettes

42-3453.  Presumption of tax on unstamped cigarettes  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.
AZ Rev Stat § 42-3454 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3454 - Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions

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