reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-2151 - Providing business and employer identifiers, licenses, numbers and other forms

42-2151.
Providing business and employer identifiers,  licenses,  numbers and other forms
A. The department of revenue and the department of economic security shall cooperatively prepare and provide a single form by which any person desiring to engage in business may obtain:
1. Employer identification numbers for income tax withholding and unemployment insurance purposes.
2. Transaction privilege tax licenses.
3. Any other identification numbers and licenses deemed practical.
B. The department of revenue shall:
1. Make the form available at its office or by physical mail or e-mail.
2. Specify all fees necessary to obtain tax identification numbers and licenses.
3. Process all forms it receives by forwarding appropriate copies to the department of economic security.
4. Deposit,  pursuant to sections 35-146 and 35-147,  in the state general fund all monies it receives from the fees it obtains for tax identification numbers and licenses.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-2152 - List of agencies having authority over starting and conducting business

42-2152.
List of agencies having authority over starting and conducting business
The department of revenue shall:
1. Obtain and keep on file a list of the agencies,  boards,  commissions and departments,  their addresses and telephone numbers and the subjects over which they have authority.
2. Provide a copy of this list to any person requesting a form under section 42-2151.
3. On request,  provide any person with copies of any of the forms commonly in use which it has on file.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-2153 - Questionnaire of proposed business

42-2153.
Questionnaire of proposed business
The department of revenue shall:
1. Develop a questionnaire that a person desiring to engage in business may fill out and return to the department. The questionnaire shall elicit information about the nature,  size,  form and operations of the proposed business.
2. Forward copies of all questionnaires it receives to each agency,  board,  commission or department on the list prepared under section 42-2152,  with a notice that the agency,  board,  commission or department should contact the person responding if the proposed business appears to fall within its authority.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-2201 - Election for relief from joint and several liability; definition

42-2201.
Election for relief from joint and several liability;  definition
A. Notwithstanding section 43-301,  subsection C and section 43-562,  after filing a joint income tax return pursuant to section 43-309,  a taxpayer may seek relief from joint and several liability under the following circumstances:
1. There is an understatement of tax attributable to erroneous items of one of the taxpayers filing the joint return.
2. The taxpayer making an election under this section establishes that in signing the return the taxpayer did not know,  and had no reason to know,  that there was an understatement.
3. Taking into account all of the facts and circumstances,  it is inequitable to hold that taxpayer liable for the deficiency attributable to the understatement.
B. If a taxpayer qualifies for relief under subsection A of this section,  the relief extends to the amount of liability for tax,  interest and penalties that is attributable to the understatement.
C. If a taxpayer would qualify for relief under subsection A of this section except that under subsection A,  paragraph 2 the taxpayer establishes that in signing the return the taxpayer did not know,  and had no reason to know,  the extent of the understatement,  the relief extends only to the extent the liability for tax,  interest and penalties is attributable to the portion of the understatement of which the taxpayer did not know and had no reason to know.
D. The department shall make any determination under this section without regard to community property laws.
E. An election made by an individual under this section after the department has collected tax attributable to the erroneous items is considered to be a claim for refund pursuant to section 42-1118. The individual making an election after making the payment shall make the election within six months after making the payment or within the time limits prescribed by section 42-1106,  whichever period expires later.
F. A taxpayer may appeal a determination under this section pursuant to section 42-1251 or 42-1253.
G. Except in the case of a jeopardy assessment under section 42-1111,  the department shall not levy or proceed in court to collect any tax for taxable years from which the taxpayer is claiming relief under this section until all determinations are final. The period of limitations under section 42-1104 is suspended for the same period for which collection activities are suspended.
H. The department shall notify and allow the other joint filer to participate in any administrative proceeding under this section.
I. For the purposes of this section,  " understatement"  has the same meaning prescribed by section 6662(d)(2)(A) of the internal revenue code.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-2203 - Protection from application of joint overpayment against spouse's delinquencies or debts; recovery of protected monies; appeal

42-2203.
Protection from application of joint overpayment against spouse's delinquencies or debts;  recovery of protected monies;  appeal
A. Notwithstanding section 42-1122,  at the time of filing a joint income tax return pursuant to section 43-309,  a taxpayer may apply to the department for protection of the taxpayer's share of any overpayment or refund from setoff for the past due state taxes,  child support,  spousal maintenance or other obligations of the taxpayer's spouse that are ordered by a court or owed to an agency of this state.
B. The department shall receive applications for protection under this section in a form and manner prescribed by the department.
C. If the department grants relief under this section,  the amount of the claimant's protected share:
1. Is determined by a proration based on each spouse's estimated tax payments or taxes withheld from wages. For purposes of this proration,  estimated payments will be divided evenly between spouses unless it is clearly demonstrated by the taxpayers that a portion of the estimated payments were for income that is not community property.
2. May not exceed the portion of the entire refund or overpayment with respect to the joint return properly allocable to the claimant. The claimant has the burden of proving the portion properly allocable to the claimant.
D. If monies protected under subsection A of this section have already been distributed to an agency or political subdivision,  the claimant shall file with the appropriate agency or political subdivision a request for recovery of the protected amount pursuant to section 42-1122.
E. A taxpayer may appeal a determination under this section pursuant to section 42-1251 or 42-1253.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-2251 - Definitions

42-2251.
Definitions
In this article,  unless the context otherwise requires:
1. " Computer software executable code"  includes:
(a) Any object code,  machine code or other code that is readable by a computer when loaded into its memory and used directly by the computer to execute instructions.
(b) Any related user manuals.
2. " Computer software source code"  includes:
(a) The code written by a programmer using a programming language that is comprehensible to appropriately trained persons and is not capable of directly being used to give instructions to a computer.
(b) Related programmers notes,  design documents,  memoranda and similar documentation.
(c) Related customer communications.
3. " Owner" ,  with respect to any software,  includes the developer of the software.
4. " Related person"  has the same meaning prescribed by section 267 or 707(b) of the internal revenue code.
5. " Return"  has the same meaning prescribed by section 42-2001.
6. " Software"  includes computer software source code and computer software executable code.
7. " Tax-related computer software source code"  means the computer source code for any computer software program intended for accounting,  tax return preparation or compliance or tax planning.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-2252 - Protection from order to produce computer software source code; exceptions

42-2252.
Protection from order to produce computer software source code;  exceptions
A. Except as provided in section 42-2253,  the department shall not issue any subpoena duces tecum under section 42-1006 or 42-1112 or commence any proceeding or action to enforce any subpoena duces tecum to produce any computer software source code.
B. Subsection A of this section does not apply to:
1. An inquiry into any offense connected with administering or enforcing this title or title 43.
2. A tax-related computer software source code acquired or developed by the taxpayer or a related person primarily for the internal use by the taxpayer or related person rather than for commercial distribution.
3. Communications between the owner of the tax-related computer software source code and the taxpayer or related person.
4. Tax-related computer software source code that is required to be provided or made available pursuant to any other provision of this title or title 43.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-2253 - Authorized subpoenas

42-2253.
Authorized subpoenas
A. Notwithstanding section 42-2252,  the department may issue a subpoena duces tecum for computer software if:
1. The department is unable to otherwise reasonably ascertain the correctness of any item on a return from either:
(a) The taxpayer's books,  papers,  records or other data.
(b) The computer software executable code and any modifications of the computer software executable code to which the source code relates and any associated data that,  when executed,  produces the output to ascertain the correctness of the item.
2. The department identifies with reasonable specificity the portion,  item or component of the source code needed to verify the correctness of the return item.
3. The department determines that the need for the portion,  item or component of the source code with respect to the return item outweighs the risk of unauthorized disclosure of trade secrets.
B. The department is considered to have met the requirements of subsection A,  paragraphs 1 and 2 of this section if:
1. The department determines that it is not feasible to determine the correctness of a return item without access to the computer software executable code and associated data described in subsection A,  paragraph 1,  subdivision (b) of this section.
2. The department makes a formal request to the taxpayer for the code and data and to the owner of the computer software source code for the executable code.
3. The code and data are not provided to the department within one hundred eighty days after the request.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-2254 - Safeguards and protections

42-2254.
Safeguards and protections
A. Any software or related materials that are provided to the department under this article are subject to the safeguards provided in this section.
B. In any court proceeding to enforce a subpoena duces tecum for any portion of software,  the court may receive evidence and issue any order necessary to prevent the disclosure of trade secrets or other confidential information with respect to the software,  including requiring that any information be placed under seal to be opened only as directed by the court.
C. Notwithstanding any other provision of this article,  in the case of software that comes into the possession or control of the department in the course of any examination with respect to any taxpayer,  the department shall:
1. Use and analyze the software and related materials only in connection with the examination of the taxpayer's return with which it was received,  in any subsequent administrative or judicial proceeding and in any inquiry into any offense connected with the administration or enforcement of this title or title 43.
2. Provide the taxpayer and the software owner with a written list of the names of all persons who will analyze or otherwise have access to the software.
3. Maintain the software in a secure area or place.
4. Obtain either the owner's written consent or a court order authorizing removal before removing the computer source code from the owner's place of business.
5. Refrain from decompiling or disassembling the software.
6. Copy the software only as necessary to perform the specific examination,  number all copies and provide written certification that no other copies have been or will be made.
7. Account for and return to the owner all copies of the software at the conclusion of the examination and related administrative or judicial proceedings.
8. Permanently delete from the department's hard drives or at other mass storage devices all copies of the software at the conclusion of the examination and related administrative or judicial proceedings.
9. Obtain from any person who analyzed or otherwise had access to the software a written certification under penalty of perjury that all copies and related materials have been returned and that no copies still exist.
10. Provide to both the taxpayer and the owner of any interest in the software a written agreement between the department and any individual who is not an employee of the department but who will analyze or otherwise have access to the software that the individual will not:
(a) Disclose the software to anyone other than the department's authorized agents and employees.
(b) Participate,  for two years,  in the development of software that is intended for a similar purpose.
D. For the purposes of subsection C,  the owner shall make available any necessary equipment or materials for analysis of a computer software source code required to be conducted on the owner's premises. The owner of any interest in the software is considered a party to any agreement described in subsection C,  paragraph 10.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-2301 - Definitions

42-2301.
Definitions
In this article,  unless the context otherwise requires:
1. " Limited managed audit agreement"  means a managed audit agreement that is limited in scope to certain periods,  activities,  lines of business,  geographic areas or transactions,  including tax on the receipts of certain sales,  the value of certain assets,  the value of certain items or services and other categories specified in the agreement.
2. " Managed audit"  means a review and analysis by a taxpayer or the taxpayer's authorized representative of the invoices,  checks,  accounting records or other documents and information to determine a taxpayer's liability under chapters 3,  5 or 6 of this title or title 43,  chapter 11.
3. " Managed audit agreement"  means a written agreement between the director and taxpayer that consists of an audit plan that requires the taxpayer to review selected revenue,  expense and fact records to determine the proper filing method and to calculate the taxpayer's liability under chapter 3,  5 or 6 of this title or title 43,  chapter 11. Managed audit agreement includes a limited managed audit agreement.
4. " Taxpayer's authorized representative"  means a representative who is selected by the taxpayer to conduct the managed audit and who is approved by the director.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-2302 - Managed audit agreements

42-2302.
Managed audit agreements
A. On application by a taxpayer,  the director,  in the director's sole discretion,  may agree to a managed audit with the taxpayer. The managed audit agreement shall:
1. Be signed by the taxpayer and the director.
2. Contain a declaration by the taxpayer that all statements of fact in the taxpayer's application and agreement are true and correct for every material matter.
3. Specify the types of taxes,  the reporting periods,  any limitations on the scope of the managed audit,  the name of the taxpayer's authorized representative,  if any,  and the audit plan,  including the procedures to perform the managed audit.
B. The managed audit agreement may be modified in writing if the agreement is signed by the taxpayer and director and the agreement complies with subsection A of this section.
C. The director may consider all relevant factors when determining whether to agree to a managed audit agreement,  including:
1. The taxpayer's history of tax compliance.
2. The amount of the taxpayer's time and quality of resources that the taxpayer can dedicate to the audit.
3. The extent and availability of the taxpayer's records.
4. The nature and scope of any legal dispute with the department and its relevance to the managed audit proposal.
D. A managed audit agreement for taxes under chapter 5 of this title shall include county excise taxes. A taxpayer may request that the managed audit agreement include city and town excise taxes and the department shall notify the cities or towns in which the taxpayer conducts business. If a city or town does not agree to participate in the managed audit agreement,  the city or town shall not conduct an audit of the taxpayer for forty-two months from the end of the last tax period that is covered by the managed audit agreement unless an exception applies pursuant to section 42-2059.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-2303 - Managed audit operations; appeal

42-2303.
Managed audit operations;  appeal
A. The taxpayer or the taxpayer's representative shall furnish written findings of the managed audit to the director.
B. The director shall review the written findings and may examine records and perform other reviews that the director deems necessary to verify that the managed audit substantially conformed to the terms of the managed audit agreement. After performing the review under this subsection,  the director shall accept or reject the findings of the managed audit and issue a notice of determination.
C. If the director accepts the managed audit findings,  the director shall assess any deficiency or issue any refund that results from the managed audit pursuant to section 42-2304 in the manner described by sections 42-1108 and 42-1118.
D. If the managed audit results in a notice of determination that the taxpayer disputes or if the director rejects the findings of the managed audit,  the taxpayer may appeal the notice of determination. The taxpayer has the same appeal rights under this section as if the department conducted the audit.
E. The taxpayer and director may agree to a closing agreement under section 42-1113 to resolve any issues or amounts that are disputed.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-2304 - Interest and penalties; refunds

42-2304.
Interest and penalties;  refunds
A. Notwithstanding section 42-1125,  the director shall not assess any penalties unless the managed audit discloses that the taxpayer committed fraud or wilful tax evasion or that the taxpayer collected monies that were represented as tax but were not remitted to the state.
B. Notwithstanding section 42-1123,  the director shall not assess interest if the managed audit results in a deficiency,  if the taxpayer pays the tax within forty-five days of receipt of the notice of determination and the taxpayer did not commit the activities described in subsection A of this section. If the entire assessment is paid after forty-five days of the taxpayer's date of receipt of the notice of determination,  the taxpayer shall pay interest pursuant to section 42-1123.
C. If the findings of a managed audit determine that a refund is due to the taxpayer,  the department shall not pay interest to the taxpayer if the refund is issued within forty-five days of the taxpayer s date of receipt of the notice of determination. If the refund is paid after forty-five days of the taxpayer s date of receipt of the notice of determination,  the department shall pay interest pursuant to section 42-1123.
D. For the purposes of subsections B and C of this section,  " notice of determination"  means either:
1. The director s notice of determination,  if not appealed.
2. The final decision at the highest level of appeal to which the matter is taken,  if a notice of determination or rejection is appealed.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-3002 - Preemption by state of luxury taxation

42-3002.
Preemption by state of luxury taxation
The area of luxury taxation is preempted by the state. A county,  city,  town or other political subdivision of this state shall not levy a luxury tax,  as long as the urban revenue sharing fund is maintained as provided in section 43-206.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-3003 - Powers of administration and regulation

42-3003.
Powers of administration and regulation
A. This chapter shall be administered by the department of revenue according to chapter 1,  articles 1 and 3 of this title and this chapter.
B. In the administration of this chapter the department,  its agents and representatives shall possess:
1. The powers,  duties and authority of police officers within this state.
2. The powers and authority of appraisement,  valuation,  assessment,  correction,  computation,  estimation,  supervision,  direction,  investigation,  inspection,  collection and enforcement that are vested in the department by any law of this state relating to public revenue and taxation and applicable to the administration of this chapter.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-3004 - Rules

42-3004.
Rules
The department may:
1. Adopt rules,  not in conflict with this chapter,  necessary for the enforcement of this chapter,  including rules relating to refunds of taxes paid under this chapter.
2. Adopt different detailed rules applicable to diverse methods and conditions of sale or use of the luxuries upon which a tax is imposed by this chapter.
3. Prescribe in each luxury classification:
(a) Upon whom,  as between the distributor,  the wholesaler and the retailer or between the owner,  lessor or other person in possession of any luxury,  except for cigarettes,  the primary duty of affixing official stamps or official labels rests.
(b) The manner in which the stamps or labels shall be affixed.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-3005 - Agents and other employees; bond; credentials; removal

42-3005.
Agents and other employees;  bond;  credentials;  removal
A. The department shall appoint,  as necessary,  such agents,  clerks and stenographers authorized by law who:
1. Shall perform duties as may be required not inconsistent with this chapter.
2. May act for the department as it prescribes and as provided by this chapter.
B. 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,  in its discretion,  may bond all or any of its agents by a multiple or joint bond.
C. The agents,  clerks and stenographers may be removed by the department for cause,  and the department is the final judge of the sufficiency of the cause.
D. All agents or representatives of the department shall have credentials signed by the director for identification purposes.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-3006 - Tax stamps; general requirements

42-3006.
Tax stamps;  general requirements
A. The department shall prepare and have on hand official adhesive stamps according to the classifications in section 42-3052 of luxuries upon which a tax is imposed by this chapter and for which the department either collects payment or prepayment of the tax through the purchase of such stamps or requires the affixation of stamps to indicate the tax-exempt nature of the luxuries.
B. The stamps shall have both of the following characteristics:
1. Be of a character so that they cannot be removed when once attached to an article without destroying them.
2. Be printed in the form and manner prescribed by the director.
C. Any tax stamp required under this chapter must be securely affixed to some visible part of the package or container and must remain firmly adhered to the package or container during possession by the consumer,  except as otherwise provided.
D. Cigarette stamps shall also meet the requirements of article 11 of this chapter.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-3008 - Refunds; definitions

42-3008.
Refunds;  definitions
A. Except as provided in subsection C of this section,  the tax imposed by this chapter on any luxury shall be refunded when the amount of the tax has been paid and when one of the following applies:
1. Proof is made to the department that the luxuries were exported from this state or that the stamps have been affixed to luxuries on which stamps are not required.
2. Proof is made to the department that the luxury becomes unfit for sale due to breakage or spoilage within either six months from the date that the distributor originally receives the luxury for sale or two months from the date that the luxury was returned to the distributor by a retailer,  whichever occurs later.
3. Within six months after a distributor returns a luxury to the manufacturer or importer,  proof of the return is made to the department.
B. The manner of making proof shall be in accordance with rules adopted by the department.
C. The department shall not refund the tax for stamps that are affixed to luxuries that are deemed contraband under this chapter.
D. Except as otherwise provided in section 42-1123,  interest is calculated sixty days after receipt by the department of a claim for refund under this section.
E. For the purposes of this section:
1. " Breakage"  means damage to the outer wrapping or container of a tobacco product.
2. " Importer"  and " manufacturer"  have the same meanings prescribed in section 42-3451.
3. " Spoilage"  means mutilation,  product expiration or unfit for intended consumption.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.