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REFERENCE TITLE: technical correction; tobacco tax; tribes |
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State of Arizona Senate Fifty-second Legislature Second Regular Session 2016
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SB 1224 |
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Introduced by Senator Begay
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AN ACT
amending section 42-3307, arizona revised statutes; relating to Indian reservation tobacco tax.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-3307, Arizona Revised Statutes, is amended to read:
42-3307. Preemption by state
This state preempts the area of Indian reservation tobacco taxation. A county, city, or 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.