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Arizona Revised Statutes Title 42. Taxation § 42-3251.02. Levy and collection of tobacco tax for smoke-free Arizona fund

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

A. In addition to the taxes imposed by 42-3251(1), there is levied and shall be collected an additional tax of one tenth of one cent on each cigarette.

B. Monies collected pursuant to this section shall be deposited, pursuant to §§ 35-146 and 35-147, in the smoke-free Arizona fund established by § 36-601.01.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-3251.02. Levy and collection of tobacco tax for smoke-free Arizona fund - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-3251-02/

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