Arizona § 42-3006 - Tax stamps; general requirements

Full text of Arizona Arizona Revised Statutes § 42-3006 — Tax stamps; general requirements, with citation guidance and answers to common questions.

§ 42-3006. Tax stamps; general requirements

A. The department shall prepare and have on hand official adhesive stamps according to the classifications in section 42-3052 of luxuries upon which a tax is imposed by this chapter and for which the department either collects payment or prepayment of the tax through the purchase of such stamps or requires the affixation of stamps to indicate the tax-exempt nature of the luxuries.

B. The stamps shall have both of the following characteristics:

1. Be of a character so that they cannot be removed when once attached to an article without destroying them.

2. Be printed in the form and manner prescribed by the director.

C. Any tax stamp required under this chapter must be securely affixed to some visible part of the package or container and must remain firmly adhered to the package or container during possession by the consumer, except as otherwise provided.

D. Cigarette stamps shall also meet the requirements of article 11 of this chapter.

 

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 42-3006

What does Arizona Revised Statutes § 42-3006 cover?

Section 42-3006 ("Tax stamps; general requirements") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Arizona § 42-3006?

A common citation format is "Arizona Revised Statutes § 42-3006" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Arizona law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.

How does Arizona § 42-3006 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.