Ariz. Admin. Code § 15-3-306

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

Section R15-3-306 - Recordkeeping, Invoicing and Filing-related Requirements

A. A licensee shall maintain books and records subject to inspection under A.R.S. §§ 42-3151 and 42-3405, including invoices required under A.R.S. § 42-3462(A)(13) for transactions with nonparticipating manufacturers, in a manner that allows the Department to segregate transactions by the distributor's business location, regardless of how the distributor lists transactions on a monthly return for tobacco products.

B. A licensee shall submit electronic copies of invoices or equivalent documentation for any nonparticipating manufacturer's cigarettes or roll-your-own tobacco purchased, acquired, or exported by or to the licensee. Pursuant to A.R.S. §§ 42-3462(A)(13), copies of those invoices shall be submitted with the licensee's monthly returns required under A.R.S. § 42-3462.

1. This subsection applies to any nonparticipating manufacturer's cigarettes or roll-your-own tobacco entering or leaving the inventory of a business location or place of business in the state, and to any transaction in which a nonparticipating manufacturer's cigarettes or roll-your-tobacco leave an out-of-state business location for any location within the state.

2. "Equivalent documentation" means letters, memoranda, receipts, billing records or other written documentation that records or documents transactions for the purchase, acquisition or export of a nonparticipating manufacturer's cigarettes or roll-your-own tobacco in a manner that allows the Department to match those transactions with transactions recorded in a distributor's invoices, books and records. Equivalent documentation shall contain for each transaction:

a. the purchase, acquisition or export date;

b. the corresponding invoice number;

c. the brand names and quantities of each brand of cigarettes or roll-your-own tobacco purchased, acquired or exported;

d. the identification of any cigarette tax stamps affixed to each brand of cigarettes, if applicable; and

e. the recipient's name and delivery address.

Ariz. Admin. Code § R15-3-306

Adopted effective March 18, 1981 (Supp. 81-2). Former Section R15-3-306 renumbered to R15-3-304, new Section R15-3-306 renumbered from R15-3-308 and amended effective June 20, 1990 (Supp. 90-2). Section repealed by final rulemaking at 5 A.A.R. 2168, effective June 15, 1999 (Supp. 99-2). Adopted by final rulemaking at 22 A.A.R. 1843, effective 6/24/2016.