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

42-3307. Preemption by state

46 words·~1 min read·/az/title-42/42-3307

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

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.
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