Ariz. Admin. Code § 15-3-312

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

Section R15-3-312 - Purchase of Cigarette Tax Stamps

A. A distributor shall obtain unaffixed cigarette tax stamps only from the Department. The Department shall not provide cigarette tax stamps to a person who does not hold a valid distributor's license issued by the Department.

B. A distributor shall not sell, lend, give, purchase, or otherwise transfer cigarette tax stamps to or for another person at any time.

C. If a distributor remits payment for cigarette tax stamps by cashier's check, company check, or money order, the payment shall bear one of the following:

1. The name of the distributor purchasing the cigarette tax stamps as the purchaser or remitter, if the payment is made by cashier's check or money order; or

2. The name of the distributor purchasing the cigarette tax stamps as the drawer or maker, if the payment is made by company check.

Ariz. Admin. Code § R15-3-312

Former Section R15-3-316 renumbered to R15-3-312 and amended effective June 20, 1990 (Supp. 90-2). Amended by final rulemaking at 5 A.A.R. 2168, effective June 15, 1999 (Supp. 99-2). 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. 1844, effective 6/24/2016.