reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-3009 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3009 - Exemption for articles and substances sold in interstate commerce

42-3009.  Exemption for articles and substances sold in interstate commerce The tax imposed by this chapter shall not be imposed upon any article or substance sold in interstate commerce and that this state is prohibited from taxing under the Constitution of the United States.
AZ Rev Stat § 42-3010 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3010 - Transaction invoices and other records; retention period

42-3010.  Transaction invoices and other records;  retention period A. When any wholesaler or distributor in this state sells or delivers to any person any of the luxuries on which a tax is imposed by this chapter,  the wholesaler or distributor shall make a duplicate invoice of the transaction,  showing the date of delivery,  the amount and value of each sale,  shipment or consignment,  and the name and location of the purchaser or person to whom delivery is made. Except as otherwise provided in section 42-3405,  the wholesaler or distributor shall file and retain the invoice for a period of two years,  subject to inspection and use by the department. B. Every wholesaler,  distributor or retailer shall procure and retain invoices showing the amount and value of each purchase or shipment of any luxuries received,  the date of the shipment,  the name and location of the shipper and the value of the purchase or shipment. Except as otherwise provided in section 42-3405,  the wholesaler,  distributor or retailer shall retain the invoices for a period of two years,  subject to inspection and use by the department. C. Transactions that involve tobacco products shall also meet the requirements of article 11 of this chapter.
AZ Rev Stat § 42-3051 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3051 - Levy of tax

42-3051.  Levy of tax In addition to all other taxes there is levied and imposed and there shall be collected and deposited,  pursuant to sections 35-146 and 35-147,  in the manner provided by this chapter,  taxes on all spirituous,  vinous and malt liquors and on all cigarettes,  cigars,  smoking tobacco,  plug tobacco,  snuff and other forms of tobacco,  for use as may be prescribed by law.
AZ Rev Stat § 42-3052 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3052 - Classifications of luxuries; rates of tax

42-3052.  Classifications of luxuries;  rates of tax The taxes under this chapter are imposed at the following rates: 1. On each sealed container of spirituous liquor at the rate of three dollars per gallon and at a proportionate rate for any lesser or greater quantity than one gallon. 2. On each container of vinous liquor,  except cider,  of which the alcoholic content is not greater than twenty-four per cent by volume at the rate of eighty-four cents per gallon and at a proportionate rate for any lesser or greater quantity than one gallon. 3. On each container of vinous liquor of which the alcoholic content is greater than twenty-four per cent by volume,  containing eight ounces or less,  twenty-five cents,  and for each eight ounces for containers containing more than eight ounces,  twenty-five cents. 4. On each gallon of malt liquor or cider,  sixteen cents,  and at a proportionate rate for any lesser or greater quantity than one gallon. 5. On each cigarette,  nine-tenths cent. 6. On smoking tobacco,  snuff,  fine cut chewing tobacco,  cut and granulated tobacco,  shorts and refuse of fine cut chewing tobacco,  and refuse,  scraps,  clippings,  cuttings and sweepings of tobacco,  excluding tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption,  two cents per ounce or major fraction of an ounce. 7. On all cavendish,  plug or twist tobacco,  one-half cent per ounce or fractional part of an ounce. 8. On each twenty small cigars or fractional part weighing not more than three pounds per thousand,  four cents. 9. On cigars of all descriptions except those included in paragraph 8 of this section,  made of tobacco or any tobacco substitute: (a) If manufactured to retail at not more than five cents each,  two cents on each three cigars. (b) If manufactured to retail at more than five cents each,  two cents on each cigar.
AZ Rev Stat § 42-3101 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3101 - Deposit

42-3101.  Deposit The department shall deposit,  pursuant to sections 35-146,  35-147 and 42-1116,  all monies received under this chapter accompanied by a monthly statement showing the amount received from each class of luxury prescribed by section 42-3052.
AZ Rev Stat § 42-3102 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3102 - Distribution to state general fund

42-3102.  Distribution to state general fund Unless otherwise provided by this article or article 6 or 7 of this chapter,  the department shall deposit,  pursuant to sections 35-146 and 35-147,  all monies collected pursuant to this chapter in the state general fund.
AZ Rev Stat § 42-3103 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3103 - Monies allocated for state school aid

42-3103.  Monies allocated for state school aid The department shall allocate the following monies for the purpose of state school aid: 1. 1.17 per cent of the monies collected pursuant to section 42-3052,  paragraph 1. 2. 14 per cent of the monies collected pursuant to section 42-3052,  paragraph 3. 3. 19.44 per cent of the monies collected pursuant to section 42-3052,  paragraph 5.
AZ Rev Stat § 42-3104 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3104 - Monies allocated to the corrections fund

42-3104.  Monies allocated to the corrections fund The department shall deposit,  pursuant to sections 35-146,  35-147 and 42-1116,  the following monies in the corrections fund established by section 41-1641: 1. 20 percent of the monies collected pursuant to section 42-3052,  paragraph 1. 2. 50 percent of the monies collected pursuant to section 42-3052,  paragraph 2. 3. 50 percent of the monies collected pursuant to section 42-3052,  paragraph 3. 4. 50 percent of the monies collected pursuant to section 42-3052,  paragraph 4. 5. 11.11 percent of the monies collected pursuant to section 42-3052,  paragraph 5. 6. 50 percent of the monies collected pursuant to section 42-3052,  paragraph 6. 7. 50 percent of the monies collected pursuant to section 42-3052,  paragraph 7. 8. 50 percent of the monies collected pursuant to section 42-3052,  paragraph 8. 9. 50 percent of the monies collected pursuant to section 42-3052,  paragraph 9.
AZ Rev Stat § 42-3106 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3106 - Monies allocated to the drug treatment and education fund; state department of corrections revolving fund

42-3106.  Monies allocated to the drug treatment and education fund;  state department of corrections revolving fund A. Notwithstanding any law to the contrary,  seven percent of the monies collected pursuant to section 42-3052,  paragraph 1 and eighteen percent of the monies collected pursuant to section 42-3052,  paragraphs 2,  3 and 4 shall be deposited in the drug treatment and education fund established by section 13-901.02. B. Notwithstanding any law to the contrary,  three percent of the monies collected pursuant to section 42-3052,  paragraph 1 and seven percent of the monies collected pursuant to section 42-3052,  paragraphs 2,  3 and 4 shall be deposited in a separate revolving fund of the state department of corrections. C. Monies in the separate revolving fund of the state department of corrections shall be used for the following purposes: 1. Implementing section 31-411.01. 2. Offender participation in appropriate drug treatment programs that are administered by the state department of corrections or by a qualified agency,  organization or individual that is approved or licensed by the department of health services or the board of behavioral health examiners. 3. Reentry,  education or mental health assistance programs that are administered by the state department of corrections or by a qualified agency,  organization or individual. D. Monies that are deposited in the state department of corrections revolving fund pursuant to subsection B of this section shall not revert to the state general fund if unexpended at the close of the fiscal year. E. If the state department of corrections receives a federal grant,  any portion of the monies that are deposited pursuant to subsection B of this section may be used as a cash match.
AZ Rev Stat § 42-3151 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3151 - Inspection of records and stocks of luxuries

42-3151.  Inspection of records and stocks of luxuries A. All books,  papers,  invoices and records of any wholesaler,  distributor or retailer whether or not required under this chapter to be kept,  showing sales,  receipts and purchases of luxuries,  shall be open for inspection by the department as follows: 1. Except as provided in paragraph 2 of this subsection,  any inspection must begin during the normal business hours of the building,  facility,  site or place being inspected. 2. Any inspection that does not begin during normal business hours requires a judicial warrant or the prior written consent of the wholesaler,  distributor or retailer. B. Any stock of luxuries in and upon any building,  facility,  site or place where placed,  produced,  stored or sold may be inspected by the department to determine compliance with this chapter. Except as provided in subsections A and C of this section,  a business may not maintain any books,  papers,  invoices,  records and luxuries subject to the department's inspection in a place and manner that requires a judicial warrant or prior written consent of the wholesaler,  distributor or retailer. C. A business that maintains any books,  papers,  invoices or records electronically shall provide access to the data for the department's inspection at its business location,  regardless of the storage location of the data. The business shall provide the access at the business location in a place and manner that is accessible to the department during normal business hours without a judicial warrant or prior written consent of the wholesaler,  distributor or retailer.
AZ Rev Stat § 42-3152 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3152 - Personal liability for tax, increases, interest, penalties and collection charges

42-3152.  Personal liability for tax,  increases,  interest,  penalties and collection charges A. Every tax and all increases,  interest and penalties imposed by this article,  from the time they are due and payable,  become a personal debt of the taxpayer to this state. B. A person who fails to remit any additional charge made to cover the tax or truthfully account for and pay over any such amount is,  in addition to other penalties provided by law,  personally liable for the total amount of the additional charge so made and not accounted for or paid over.
AZ Rev Stat § 42-3153 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3153 - Remedies for collection

42-3153.  Remedies for collection A. Every tax and all increases,  interest and penalties imposed by this article may be collected by action in tax court instituted in the name of this state by the attorney general upon request of the department. This remedy is in addition to existing remedies or those provided by law. B. At the request of the department,  the attorney general or the county attorney shall bring an action in the name of this state to enjoin any person against whom a tax is levied under this chapter from engaging or continuing in any business for which a tax is imposed by this chapter until the taxes have been paid,  and until the person has complied with this chapter.
AZ Rev Stat § 42-3154 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3154 - Failure or refusal to permit examination of records; classification; additional civil and criminal penalties

42-3154.  Failure or refusal to permit examination of records;  classification;  additional civil and criminal penalties A. It is unlawful for any person to knowingly fail or refuse to permit any lawful examination of any book,  paper,  account,  record or other memoranda by the department or any of its authorized agents or employees. A person violating this section is guilty of a class 2 misdemeanor. B. In addition to the penalties prescribed by this section the civil and criminal penalties prescribed by sections 42-1125 and 42-1127 apply to violations of this chapter.
AZ Rev Stat § 42-3251 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3251 - Levy and collection of tobacco tax

42-3251.  Levy and collection of tobacco tax  (Caution: 1998 Prop. 105 applies) A. In addition to all other taxes,  and in addition to the tax levied and imposed by article 2 of this chapter,  there is levied and shall be collected by the department and paid to the state treasurer 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,  2 cents. 2. On smoking tobacco,  snuff,  fine cut chewing tobacco,  cut and granulated tobacco,  shorts and refuse of fine cut chewing tobacco,  and refuse,  scraps,  clippings,  cuttings and sweepings of tobacco,  excluding tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption,  4.5 cents per ounce or major fraction of an ounce. 3. On all cavendish,  plug or twist tobacco,  1.1 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,  8.9 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 5 cents each at 4.4 cents on each three cigars.  (b) If manufactured to retail at more than 5 cents each,  4.4 cents on each cigar.
AZ Rev Stat § 42-3251.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3251.01 - Levy and collection of tobacco tax

42-3251.01.  Levy and collection of tobacco tax (Caution: 1998 Prop. 105 applies) A. In addition to the taxes imposed by section 42-3251,  paragraphs 1 through 5,  there is levied and shall be collected an additional tax of one and one-half times the tax prescribed in that section on January 1,  2002. B. Monies collected pursuant to this section shall be deposited,  pursuant to sections 35-146 and 35-147,  in the tobacco products tax fund established by section 36-770.
AZ Rev Stat § 42-3251.02 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3251.02 - Levy and collection of tobacco tax for smoke-free Arizona fund

42-3251.02.  Levy and collection of tobacco tax for smoke-free Arizona fund (Caution: 1998 Prop. 105 applies) A. In addition to the taxes imposed by 42-3251(1),  there is levied and shall be collected an additional tax of one tenth of one cent on each cigarette. B. Monies collected pursuant to this section shall be deposited,  pursuant to 35-146 and 35-147,  in the smoke-free Arizona fund established by 36-601.01.
AZ Rev Stat § 42-3252 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3252 - Disposition of monies

42-3252.  Disposition of monies The department shall deposit,  pursuant to sections 35-146 and 35-147,  monies levied and collected pursuant to this article in the tobacco tax and health care fund established by section 36-771 for use as prescribed by title 36,  chapter 6,  article 8.
AZ Rev Stat § 42-3253 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3253 - Administration

42-3253.  Administration Unless otherwise provided,  the administration of this article is vested in and shall be exercised by the department according to chapters 1 and 2 of this title and articles 1,  2,  3 and 4 of this chapter,  this article and articles 10,  11 and 12 of this chapter.
AZ Rev Stat § 42-3301 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3301 - Definitions

42-3301.  Definitions In this article,  unless the context otherwise requires: 1. " Indian"  means any person who is duly registered on the tribal rolls of an Indian tribe that occupies an Indian reservation. 2. " Indian reservation"  means all lands that are held in trust by the United States within the limits of an area that is set aside by the United States for the exclusive use and occupancy of Indian tribes by treaty,  statute or executive order and that is recognized as an Indian reservation by the United States department of the interior. 3. " Indian tribe"  means any organized Indian nation,  tribe,  band or community that is recognized as an Indian tribe by the United States department of the interior. 4. " Luxury,  sales,  transaction privilege or similar tax"  means an excise tax levied exclusively on tobacco products.
AZ Rev Stat § 42-3302 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3302 - Levy; rates; disposition of revenues

42-3302.  Levy;  rates;  disposition of revenues (Caution: 1998 Prop. 105 applies) A. In addition to all other taxes,  there is levied and shall be collected by the department a tax on the purchase on an Indian reservation of cigarettes,  cigars,  smoking tobacco,  plug tobacco,  snuff and other forms of tobacco at the rates prescribed by sections 42-3251 and 42-3251.01. B. The department shall deposit,  pursuant to sections 35-146 and 35-147,  monies levied and collected pursuant to subsection A of this section in the tobacco tax and health care fund established by section 36-771 and the tobacco products tax fund established by section 36-770 for use as prescribed by title 36,  chapter 6,  article 8. C. If an Indian tribe imposes a luxury,  sales,  transaction privilege or similar tax on cigarettes,  cigars,  smoking tobacco,  plug tobacco,  snuff and other forms of tobacco but at a rate that is: 1. Less than that prescribed by subsection A of this section,  the tax imposed by this article shall be levied at a rate equal to the difference between the rate prescribed by subsection A of this section and the tax imposed by the Indian tribe. 2. Equal to or greater than the tax prescribed by subsection A of this section,  then the rate of tax under this article is zero.
AZ Rev Stat § 42-3303 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3303 - Tax on the consumer; precollection and remission by distributor

42-3303.  Tax on the consumer;  precollection and remission by distributor A. The taxes levied pursuant to this article are conclusively presumed to be direct taxes on the consumer but shall be precollected and remitted to the department by the distributor for purposes of convenience and facility only. The taxes that the distributor precollects and pays to the department: 1. Are considered to be an advance payment. 2. Shall be added to the price of the cigarettes,  cigars,  smoking tobacco,  plug tobacco,  snuff and other forms of tobacco. 3. Shall be recovered from the consumer. B. For the purpose of the precollection and remittance of the tax imposed by this article,  the distributor shall obtain and affix revenue stamps pursuant to article 11 of this chapter.
AZ Rev Stat § 42-3303.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3303.01 - Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition

42-3303.01.  Stamps required for cigarettes sold on Indian reservations to enrolled tribal members;  definition A. From and after December 31,  2014,  for cigarettes purchased on an Indian reservation by an enrolled member of the governing tribe: 1. Where that tribe does not levy an excise tax on tobacco products or exempts its enrolled members from the tax,  a distributor shall affix tax-exempt stamps that are distinguishable from any other tax stamp required by this chapter. 2. Where that tribe levies an excise tax on tobacco products and does not exempt its members from the tax,  a distributor shall purchase and affix tax stamps pursuant to article 11 of this chapter that are distinguishable from any other tax or tax-exempt stamp required by this chapter. B. For the purposes of this section,  " excise tax on tobacco products"  has the same meaning prescribed for " luxury,  sales,  transaction privilege or similar tax"  under section 42-3301.
AZ Rev Stat § 42-3304 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3304 - Exemptions; rules

42-3304.  Exemptions;  rules A. The tax levied by this article does not apply to cigarettes,  cigars,  smoking tobacco,  plug tobacco,  snuff and other forms of tobacco: 1. For which the taxes imposed by article 6 of this chapter have been paid. 2. That are sold by an Indian tribe,  or by a federally licensed Indian trader,  on an Indian reservation to Indians who are enrolled members of the Indian tribe for whose benefit the Indian reservation was established. 3. That are exempt from tax under 26 United States Code section 5704 and that are distributed according to federal regulations. B. The department shall adopt rules prescribing the procedures for claiming and verifying sales that are exempt under this section.
AZ Rev Stat § 42-3305 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3305 - Enforcement; penalty for failure to precollect and remit tax; violation; classification

42-3305.  Enforcement;  penalty for failure to precollect and remit tax;  violation;  classification A. If the distributor fails to precollect or remit the tax imposed by this article when due,  the distributor is subject to a civil penalty equal to the amount of taxes that should have been precollected or remitted but was not. B. A distributor or any person who ships,  transports,  sells or distributes cigarettes,  cigars,  smoking tobacco,  plug tobacco,  snuff and other forms of tobacco on which the tax required by this article has not been paid when due is guilty of a class 3 misdemeanor.
AZ Rev Stat § 42-3306 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3306 - Administration

42-3306.  Administration Unless otherwise provided,  the administration of this article is vested in and shall be exercised by the department according to chapters 1 and 2 of this title and articles 1,  2,  3 and 4 of this chapter,  this article and articles 10,  11 and 12 of this chapter.
AZ Rev Stat § 42-3307 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3307 - Preemption by state

42-3307.  Preemption by state This state preempts the area of Indian reservation tobacco taxation. A county,  city,  town or any other political subdivision of this state shall not levy such a tax. Nothing in this article precludes an Indian tribe from imposing its own tobacco tax or a similar levy.
AZ Rev Stat § 42-3308 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3308 - Agreements between the department and tribal tax authorities; definition

42-3308.  Agreements between the department and tribal tax authorities;  definition A. The department may collect and administer any tribal excise tax on tobacco products imposed by an Indian tribe,  as described in section 42-3302,  subsection C on entering into an intergovernmental agreement or contract with the tribe to provide a uniform or coordinated method of administration of Indian reservation tobacco tax imposed by this state under this article and tribal excise tax imposed by the tribe. B. Any intergovernmental agreement or contract pursuant to subsection A of this section must contain provisions for a uniform or coordinated audit procedure for the Indian reservation tobacco tax imposed by this state under this article and tribal excise tax on tobacco products imposed by the tribe. C. For the purposes of this section,  " excise tax on tobacco products"  has the same meaning prescribed for " luxury,  sales,  transaction privilege or similar tax"  under section 42-3301.