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Arizona Revised Statutes Title 42. Taxation § 42-3004. Rules

Current as of January 01, 2025 | Updated by Findlaw Staff

The department may:

1. Adopt rules, not in conflict with this chapter, necessary for the enforcement of this chapter, including rules relating to refunds of taxes paid under this chapter.

2. Adopt different detailed rules applicable to diverse methods and conditions of sale or use of the luxuries upon which a tax is imposed by this chapter.

3. Prescribe in each luxury classification:

(a) Upon whom, as between the distributor, the wholesaler and the retailer or between the owner, lessor or other person in possession of any luxury, except for cigarettes, the primary duty of affixing official stamps or official labels rests.

(b) The manner in which the stamps or labels shall be affixed.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-3004. Rules - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-3004/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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