Arizona Revised Statutes Title 42. Taxation § 42-3501. Return and payment by distributors of tobacco products other than cigarettes

A. Except for tobacco products described in § 42-3402, every distributor of tobacco products other than cigarettes shall pay the tax imposed by this chapter on all those products received within the state and shall add the amount of the tax to the sales price.

B. The distributor shall pay the tax to the department monthly on or before the twentieth day of the month next succeeding the month in which the tax accrues.

C. On or before that date the distributor shall prepare a sworn return for the month in which the tax accrues in the form prescribed by the department, showing:

D. The distributor shall deliver the return, together with a remittance of the amount of the tax due, to the department.

E. A taxpayer who fails to pay the tax within ten days of the date on which the payment becomes due is subject to and shall pay a penalty determined under § 42-1125 plus interest at the rate determined pursuant to § 42-1123 from the time the tax was due and payable until paid.