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Code · Arizona · Title 42 — Public Utilities and Carriers and Energy Programs

42-3251.01. Levy and collection of tobacco tax

70 words·~1 min read·/az/title-42/42-3251-01

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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.
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