Statutes, codes, and regulations
Arizona Administrative Code
Title 15 - REVENUEChapter 3 - Department of Revenue - Luxury Tax Section
Article 4 - TAX ON ALCOHOLIC BEVERAGES
Section R15-3-406 - Metric Conversion

Ariz. Admin. Code § 15-3-406

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Current through Register Vol. 30, No. 50, December 13, 2024
Section R15-3-406 - Metric Conversion

To compute the luxury tax for alcoholic beverages in metric containers, each taxpayer shall multiply the quantity in liters by 0.264172 to determine the equivalent quantity in gallons.

Ariz. Admin. Code § R15-3-406

Adopted effective March 18, 1981 (Supp. 81-2). Amended by final rulemaking at 5 A.A.R. 3768, effective September 22, 1999 (Supp. 99-3). Amended by final rulemaking at 14 A.A.R. 4410, effective January 3, 2009 (Supp. 08-4).