reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-3456 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3456 - Tax stamps as indicia of taxes paid; exception; definitions

42-3456.  Tax stamps as indicia of taxes paid;  exception;  definitions A. Except as otherwise provided in this chapter,  all cigarettes on which a tax is imposed by this chapter shall be placed in packages or containers,  and on each package or container shall be affixed an official stamp described in section 42-3455. An affixed stamp shall be evidence that the taxes levied by sections 42-3052,  42-3251 and 42-3251.01 are paid. B. Distributors are liable for affixing official stamps or otherwise applying tax indicia to cigarettes that are subject to a tax imposed by this chapter. A licensed distributor shall apply a stamp to each package of cigarettes that is sold or distributed in this state and that is subject to tax under this chapter,  including cigarettes that are subject to tax under section 42-3302. A licensed distributor shall apply a tax exempt stamp to cigarette packages that are not subject to tax under section 42-3304,  subsection A,  paragraph 2. C. Cigarettes that are sold,  distributed or transferred by a distributor licensed pursuant to section 42-3401 to sell cigarettes are required to have affixed the luxury stamps described in section 42-3455 at the time the cigarettes are sold,  distributed or transferred to another licensed distributor. D. Notwithstanding subsection C of this section,  a licensed distributor can submit a written request in the form and manner prescribed by the department in rule or procedure to sell,  distribute or transfer unstamped cigarettes to another licensed distributor. Once an accurate and complete request is submitted to the department,  the department will approve or deny the request as prescribed in rule or procedure within ten days of receipt of the request. E. Cigarettes that are exempt from tax under 26 United States Code section 5704 and that are distributed according to federal regulations are not subject to tax and do not require a stamp under this chapter. F. A retailer shall not offer for sale cigarettes in quantities that are not packaged as such for sale by the manufacturer. G. Distributors may apply stamps only to cigarette packages that the distributors have directly received from a licensed distributor,  manufacturer or importer. H. 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 § 42-3457 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3457 - Unstamped cigarettes

42-3457.  Unstamped cigarettes A. A person shall not possess an unstamped cigarette package unless the person is shipping or transporting unstamped cigarettes pursuant to subsection B of this section,  is a licensed manufacturer or importer or is a licensed distributor who receives unstamped cigarette packages directly from a licensed manufacturer or importer. B. Except for a licensed manufacturer,  importer or distributor and if lawful under section 36-798.06,  a person who ships unstamped cigarette packages in or into this state shall first file with the department a notice of shipment. This subsection does not apply to any common or contract carrier that is transporting cigarettes through this state to another location under a proper bill of lading or freight bill that states the quantity,  source and destination of the cigarettes. C. If lawful under section 36-798.06,  a person who transports unstamped cigarette packages in or into this state shall carry in the vehicle used to convey the shipment invoices or equivalent documentation of the shipment for all cigarettes in the shipment. The invoices or documentation shall indicate the name and address of the consignor or seller,  the name and address of the consignee or purchaser and the quantity of each brand of cigarettes that is transported.
AZ Rev Stat § 42-3458 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3458 - Discount purchases of tax stamps; refund, redemption and rebate amounts

42-3458.  Discount purchases of tax stamps;  refund,  redemption and rebate amounts A. The official stamps to be affixed to packages of cigarettes shall be obtainable from the department by each licensed distributor by purchase or as may be acquired pursuant to department procedures: 1. On or before September 30,  2014,  at the following discount rates: (a) Ninety-six percent of the face value for the first thirty-six thousand dollars worth of stamps purchased by the distributor in any month. (b) Ninety-seven percent of the face value for the second thirty-six thousand dollars worth of stamps purchased by the distributor in any month. (c) Ninety-eight percent of the face value on all stamps in excess of seventy-two thousand dollars purchased by the distributor in any month,  except that if a distributor purchases more than one hundred sixty-five thousand dollars worth of stamps in one month,  the department shall offset against the discount under this subdivision,  or the distributor shall refund to the department,  the difference between the face value and the discounted value of the first seventy-two thousand dollars worth of stamps under subdivisions (a) and (b) of this paragraph. 2. After September 30,  2014 through September 30,  2016,  at the rate of ninety-six percent of the face value of the stamps. 3. After September 30,  2016,  at the discount rate of 96.48 percent of the face value of all categories of stamps,  except that: (a) For those categories of stamps with a face value of zero,  3.52 cents per stamp shall be remitted to the acquiring distributor as an administrative allowance subject to the reporting of the affixation of such stamps pursuant to section 42-3462. (b) For those categories of stamps for which the tax is not precollected pursuant to article 7 of this chapter,  3.52 cents per stamp shall be remitted to the acquiring distributor as an administrative allowance subject to the reporting of the affixation of such stamps pursuant to section 42-3462. B. Any refund of tax stamps requested by a licensed distributor pursuant to section 42-3008 or redemption of unused or spoiled tax stamps pursuant to section 42-3460 shall be issued in an amount of: 1. The total face value of the stamps minus four percent if subsection A,  paragraph 2 of this section applies to the stamps. 2. The total face value of the stamps minus 3.52 percent if subsection A,  paragraph 3 of this section applies to the stamps.  C. Any rebate of tax stamps requested by a licensed distributor for which the tax is precollected pursuant to article 7 of this chapter shall be at the full face value of the stamps.
AZ Rev Stat § 42-3459 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3459 - Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver

42-3459.  Secured cigarette stamp purchases on credit;  cancellation of credit privileges;  collection action;  bonding requirement;  waiver A. Subject to subsections B and C of this section,  and except as provided in subsection D of this section,  a licensed distributor who furnishes a bond of a surety company qualified to do business in this state,  in an amount equal to two times the amount of the distributor's current monthly stamp purchases and conditioned upon the payment within the time prescribed,  may make payment for the official stamp on or before the twentieth day of the month next following the purchase of an official stamp. All other distributors shall pay for each stamp at the time of purchase. B. Upon a finding that the amount of stamp purchases,  or meter machine usage,  exceeds seventy-five percent of the amount of the bond,  the department may cancel the credit privileges provided to qualified distributors pursuant to subsection A of this section. C. If the indebtedness of a distributor whose credit privileges have been canceled pursuant to this section remains unpaid for thirty days after cancellation,  the director shall request the attorney general to take suitable action on behalf of the department to collect either on the indebtedness or the surety bond.  D. The distributor may request that the department waive the bonding requirement in subsection A of this section if the distributor maintains a timely,  accurate and complete filing and payment record for a period of two years and otherwise complies with all requirements of a licensed distributor pursuant to this chapter and title 44,  chapter 27. The waiver of the bonding requirement applies only to the distributor's purchases of tax stamps with which the distributor prepays the Indian reservation tobacco tax,  pursuant to section 42-3303.
AZ Rev Stat § 42-3460 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3460 - Redemption of unused or spoiled tax stamps and meter registration; definitions

42-3460.  Redemption of unused or spoiled tax stamps and meter registration;  definitions 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.
AZ Rev Stat § 42-3461 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3461 - Unlawful use of stamps; classification; definition

42-3461.  Unlawful use of stamps;  classification;  definition A. A person may not affix a tax stamp to a package of cigarettes if the package: 1. Differs from the requirements of the federal cigarette labeling and advertising act (P.L. 89-92;  79 Stat. 282;  15 United States Code section 1331) relating to label warnings or other information on packages of cigarettes for sale in the United States. 2. Is labeled " for export only" ,  " U.S. tax exempt" ,  " for use outside U.S."  or with similar words that indicate the manufacturer did not intend for the product to be sold in the United States. 3. Has been altered by adding or deleting the wording,  labels or warnings described in paragraph 1 or 2 of this subsection. 4. Is placed in a carton,  or any other package containing several individually stamped packages,  that has been altered by adding or deleting the wording,  labels or warnings described in paragraph 1 or 2 of this subsection. 5. Has been imported into the United States on or after January 1,  2000 in violation of 26 United States Code section 5754 or is the subject of a violation of 19 United States Code sections 1681 through 1681b or 15 United States Code section 1335a. 6. Violates federal trademark or copyright laws. B. The director: 1. May revoke any license issued to a distributor who sells or offers for sale cigarette packages that are stamped in violation of subsection A of this section. 2. Shall seize and destroy packages of cigarettes that are stamped in violation of subsection A of this section. C. A person who sells or offers for sale cigarette packages that are stamped in violation of subsection A of this section is guilty of a class 2 misdemeanor. D. Any person who sells,  distributes or manufactures cigarettes and sustains direct economic or commercial injury as a result of a violation of this section may bring an action in good faith for appropriate injunctive relief. E. This section does not apply to cigarettes allowed to be imported or brought into the United States for personal use,  or to cigarettes sold or intended to be sold as duty free merchandise by a duty free sales enterprise pursuant to 19 United States Code section 1555(b). This subsection does not apply to cigarettes that are brought back into the customs territory for resale within the customs territory. F. A violation of this section is also a violation of title 44,  chapter 10,  article 7. G. For the purposes of this section,  " package"  means any kind of pack,  carton or container in which cigarettes are sold,  offered for sale or otherwise distributed or intended for distribution to consumers.
AZ Rev Stat § 42-3501 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3501 - Return and payment by distributors of tobacco products other than cigarettes

42-3501.  Return and payment by distributors of tobacco products other than cigarettes A. Except for tobacco products described in section 42-3402,  every distributor of tobacco products other than cigarettes shall pay the tax imposed by this chapter on all those products received within the state and shall add the amount of the tax to the sales price. B. The distributor 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 that date the distributor 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 tobacco products other than cigarettes received in this state during the month in which the tax accrues. 2. The amount of tax for the period covered by the return. 3. Any other information the department deems necessary for the proper administration of this chapter,  including information required for roll-your-own tobacco provided under section 42-3462. D. The distributor shall deliver the return,  together with a remittance of the amount of the tax due,  to the department. E. A taxpayer who fails to pay the tax within ten days of 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.
AZ Rev Stat § 42-3502 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3502 - Transport of untaxed other tobacco products prohibited; exceptions; definition

42-3502.  Transport of untaxed other tobacco products prohibited;  exceptions;  definition 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.
AZ Rev Stat § 42-3503 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3503 - Acquisition and possession of untaxed other tobacco products; definitions

42-3503.  Acquisition and possession of untaxed other tobacco products;  definitions A. A person,  other than a manufacturer or an importer shipping into the state,  shall be licensed as a distributor if the person acquires or possesses untaxed other tobacco products for sale,  barter or exchange or for any other purpose besides or in addition to personal use or consumption in this state,  including Indian reservations located in this state. B. A distributor shall obtain other tobacco products only from a manufacturer or an importer,  or a distributor with a current license issued under section 42-3401. C. 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 § 42-5002 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5002 - Exclusions from gross income, receipts or proceeds

42-5002.  Exclusions from gross income,  receipts or proceeds A. For the purpose of this article the total amount of gross income,  gross receipts or gross proceeds of sales shall be deemed to be the amount received,  exclusive of: 1. The taxes imposed by this chapter and chapter 6,  article 3 of this title,  sales or transaction privilege taxes imposed by municipalities in this state and sales or transaction privilege taxes imposed in this state by Indian tribes,  if the Indian tribal tax is imposed with respect to sales by non-Indian or nonaffiliated Indian vendors to nonmembers of the tribe. A person who imposes an added charge to cover the tax levied by this article or which is identified as being imposed to cover transaction privilege tax shall not remit less than the amount so collected to the department. 2. Freight costs billed to and collected from a purchaser by a retailer for tangible personal property which,  upon the order of the retailer,  is shipped directly from a manufacturer or wholesaler to the purchaser. B. For the purposes of this article the total amount of gross income,  gross receipts or gross proceeds of sales for nuclear fuel shall be deemed to be the value of the purchase price of uranium oxide used in producing the fuel. The tax imposed by this article may be imposed only once for any one quantity or batch of nuclear fuel regardless of the number of transactions or financing arrangements which may occur with respect to that nuclear fuel.
AZ Rev Stat § 42-5003 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5003 - Administration and enforcement of article; employees; bonds

42-5003.  Administration and enforcement of article;  employees;  bonds A. The administration of this article is vested in and shall be exercised by the department of revenue according to chapter 1,  articles 1 and 3 of this title and this article,  and all payments required by this article shall be made to the department. B. The enforcement of this article in any court of the state shall be under the exclusive jurisdiction of the department and the attorney general. C. The department shall appoint,  as necessary,  such agents,  clerks and stenographers as authorized by law,  who shall perform such duties as may be required not inconsistent with this article,  and who shall be authorized to act for the department as it prescribes and as provided by this article. Each agent shall execute a bond in the amount of five thousand dollars conditioned upon the faithful discharge of the agent's duties,  but the department may,  in its discretion,  bond all or any of its agents by a multiple or joint bond. The agents,  clerks and stenographers may be removed by the department for cause,  and the department shall be the final judge of the sufficiency of the cause.
AZ Rev Stat § 42-5004 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5004 - Department records

42-5004.  Department records A. The department shall keep records and accounts showing separately the taxes collected under each of the classifications and amounts collected from businesses engaged in within each county as prescribed in this article and article 2 of this chapter. Each month the department of revenue shall deliver a statement to the state treasurer and a duplicate statement to the director of the department of administration showing all collections made during the preceding month and setting forth the classifications and amounts collected from businesses engaged in within this state. B. The department shall keep full and accurate records of all monies it receives,  shall show how such monies were disbursed and shall preserve all returns filed with it as prescribed by section 42-1105.
AZ Rev Stat § 42-5006 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5006 - Taxpayer bonds; out of state licensed contractors and manufactured building dealers

42-5006.  Taxpayer bonds;  out of state licensed contractors and manufactured building dealers A. Notwithstanding section 42-1102,  the department shall require a surety bond for each taxpayer who is required to be licensed under title 32,  chapter 10 or who is regulated under title 41,  chapter 37,  article 3,  if the taxpayer's principal place of business is outside this state or if the taxpayer has conducted business in this state for less than one year. The department shall prescribe the form of the bond. The bond shall be maintained for a period of at least two years. B. The bond,  duly executed by the applicant as principal and with a corporation duly authorized to execute and write bonds in this state as surety,  shall be payable to this state and conditioned on the payment of all transaction privilege taxes incurred and imposed on the taxpayer by this state and its political subdivisions. The bond shall be in such amount,  but not less than two thousand dollars,  as will assure the payment of the transaction privilege taxes which may reasonably be expected to be incurred by the licensed establishment for a period of one hundred fifty days. C. The director,  by rule,  may establish classes of expected tax liability in five thousand dollar increments,  beginning with the minimum bond amount prescribed in subsection B of this section. The bond shall provide that after notice and a hearing the director may order forfeited to this state and any affected political subdivision part or all of the bond for nonpayment of taxes,  interest and penalties. D. A licensee on application for a new license covered by subsection A of this section,  renewal of a license covered by subsection A of this section or transfer of a license covered by subsection A of this section is exempt from posting a bond if the licensee has for at least two years immediately preceding the application made timely payment of all transaction privilege taxes incurred. E. If a licensee is not exempt from this section,  the director may exempt the licensee if the director finds that the surety bond is not necessary to insure payment of such taxes to the state and any affected political subdivision or the licensee had good cause for the late or insufficient payment of the transaction privilege tax and affiliated excise taxes incurred.