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§ 42-3454 Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions

AZ Rev Stat § 42-3454 (2019) (N/A)
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42-3454. Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions

A. A person may not hold, store or transport unstamped cigarettes or untaxed roll-your-own tobacco for sale or distribution in this state in any vehicle pursuant to section 36-798.06.

B. This section does not apply to either of the following:

1. A vehicle that is owned, operated or contracted by a person who holds a valid license issued under section 42-3401 and is transporting unstamped cigarettes or untaxed roll-your-own tobacco from one to another of the licensee's places of business listed on its application.

2. A vehicle that is transporting unstamped cigarettes or untaxed roll-your-own tobacco to a licensed distributor as part of a lawful sale or in interstate commerce to a person lawfully operating as a manufacturer, distributor or retailer of cigarettes or roll-your-own tobacco.

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§ 42-3455 Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering