Bill Text: AZ SB1001 | 2014 | Fifty-first Legislature 2nd Regular | Introduced

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Bill Title: Technical correction; tobacco tax; tribes

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-02-25 - Referred to Senate RULES Committee [SB1001 Detail]

Download: Arizona-2014-SB1001-Introduced.html

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PREFILED    NOV 15 2013

REFERENCE TITLE: technical correction; tobacco tax; tribes

 

 

 

State of Arizona

Senate

Fifty-first Legislature

Second Regular Session

2014

 

 

SB 1001

 

Introduced by

Senator Begay

 

 

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:

START_STATUTE42-3307.  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.END_STATUTE