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Arizona Revised Statutes Title 42. Taxation § 42-3307. Preemption by state

Current as of March 08, 2022 | Updated by FindLaw Staff

This state preempts the area of Indian reservation tobacco taxation. A county, city, town or any other political subdivision of this state shall not levy such a tax. Nothing in this article precludes an Indian tribe from imposing its own tobacco tax or a similar levy.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-3307. Preemption by state - last updated March 08, 2022 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-3307/

Read this complete Arizona Revised Statutes Title 42. Taxation § 42-3307. Preemption by state on Westlaw. Westlaw subscription required.

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