GroundRules
A.R.S. § 42-3307: Preemption by state
Where this section sits in the code
- Title 42 Taxation
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.
Collected 2026-09-04T00:49:56Z. Source file · JSON