Levy and collection of tobacco tax for smoke-free Arizona fund

1. Law
2. Arizona Revised Statutes
3. Taxation
4. Levy and collection of tobacco tax for smoke-free Arizona fund

42-3251.02. Levy and collection of tobacco tax for smoke-free Arizona fund

(Caution: 1998 Prop. 105 applies)

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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