42-3453. Presumption of tax on unstamped cigarettes
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/az/title-42/42-3453A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Except as otherwise provided in section 42-1127, subsection F and section 42-3452, subsection B, for the purpose of proper administration and to prevent evasion of the taxes imposed by this chapter, until the contrary is established, it is presumed that cigarettes that are sold, distributed, used or consumed by a person in this state, but not placed in packages or containers on which official tax stamps are affixed, are intended for first sale by the person and are subject to the taxes imposed by this chapter.