Ariz. Admin. Code § 15-3-201

Current through Register Vol. 30, No. 50, December 13, 2024

Section R15-3-201 - Definitions

In this Chapter, unless otherwise specified:

1. "Acquire" or any variation thereof means to receive, to come to own or have, or to come into possession or control of tobacco products, regardless of the means or manner and whether the tobacco products are later transferred, sold, distributed or otherwise given to another person.

2. "Alcoholic beverage" means cider, malt liquor, spirituous liquor, and vinous liquor, as these terms are defined in A.R.S. § 42-3001.

3. "Applicant" means a person applying for a distributor's license under A.R.S. § 42-3401.

4. "Business location" means either of the following:

a. Pursuant to A.R.S. § 42-3151(A), any place where books, papers, invoices, or records of a wholesaler, distributor, or retailer are open for inspection by the Department; or

b. Pursuant to A.R.S. § 42-3151(B), any place where luxuries are placed, produced, stored, or sold.

5. "Cigar" has the same meaning as prescribed in A.R.S. § 42-3001.

6. "Cigarette" has the same meaning as prescribed in A.R.S. § 42-3001.

7. "Consumer" has the same meaning as prescribed in A.R.S. § 42-3001.

8. "Department" means the Arizona Department of Revenue.

9. "Distributor" has the same meaning as prescribed in A.R.S. § 42-3001.

10. "Luxury" has the same meaning as prescribed in A.R.S. § 42-3001.

11. "Nonparticipating manufacturer" has the same meaning as prescribed in A.R.S. § 44-7111.

12. "Other tobacco products" has the same meaning as prescribed in A.R.S. § 42-3001.

13. "Participating manufacturer" has the same meaning as prescribed in A.R.S. § 44-7111.

14. "Place of business" has the same meaning as prescribed in A.R.S. § 42-3001.

15. "Primary source of supply" has the same meaning as prescribed in A.R.S. § 4-243.01(E)(1).

16. "Retailer" has the same meaning as prescribed in A.R.S. § 42-3001.

17. "Roll-your-own tobacco" has the same meaning as prescribed in A.R.S. § 42-3001.

18. "Sale" means the act of soliciting, receiving an order for, keeping or offering for sale, delivering for value, peddling, or keeping with intent to sell any of the luxuries taxable under this Chapter.

19. "Tobacco products" has the same meaning as prescribed in A.R.S. § 42-3001.

20. "Tobacco taxes" means all taxes imposed on tobacco products under A.R.S. Title 42, Chapter 3.

Ariz. Admin. Code § R15-3-201

Adopted effective March 18, 1981 (Supp. 81-2). Amended effective May 14, 1993 (Supp. 93-2). Amended by final rulemaking at 14 A.A.R. 4410, effective January 3, 2009 (Supp. 08-4). Amended by final rulemaking at 22 A.A.R. 1843, effective 6/24/2016.