PROPOSED
HOUSE OF REPRESENTATIVES AMENDMENTS TO H.B. 2674
(Reference to printed bill)
Page 3, line 40, after "time" insert "or in the manner required,
Page 4, line 25, strike "________", insert "july 1,"
Page 19, strike lines 4 through 7
Line 14, strike the comma, insert a period; strike lines 15 through 17
Line 36, strike "possesses,"
Line 37, after "machine" insert "in the manufacture, fabrication, assembly or processing of tobacco products"
Page 21, between lines 32 and 33, insert:
"Sec. 7. Section 42-3008, Arizona Revised Statutes, is amended to read:
42-3008. Refunds; definitions
A. Except as provided in subsection C of this section, the tax imposed by this chapter upon any articles or substances luxury shall be refunded when the amount of the tax has been paid and when either:
1. Proof is made to the department that the articles or substances LUXURIES were exported from this state or that the stamps have been affixed to articles or substances LUXURIES upon which stamps are not required.
2. The PROOF IS MADE TO THE DEPARTMENT THAT THE luxury becomes unfit for sale due to breakage or spoilage WITHIN EITHER SIX MONTHS FROM THE DATE that THE DISTRIBUTOR ORIGINALLY RECEIVES THE LUXURY FOR SALE OR ONE MONTH FROM THE DATE that THE LUXURY WAS RETURNED TO THE DISTRIBUTOR BY A RETAILER, WHICHEVER OCCURS LATER.
B. The manner of making proof shall be in accordance with rules adopted by the department.
C. The department shall not refund the tax for stamps that are affixed to articles or substances LUXURIES that are deemed contraband under this chapter.
D. Except as otherwise provided in section 42-1123, interest is calculated sixty days after receipt by the department of a claim for refund under this section.
E. For the purposes of this section:
1. "Breakage" means damage to the outer wrapping or container of a tobacco product.
2. "SpoilagE" means mutilation or product expiration."
Renumber to conform
Page 22, line 17, strike "or" insert a comma; after "cash" insert "or electronic transfer"
Line 21, strike "_________" insert "july 1"; strike "OR WHOLESALER"
Lines 27, 29 and 32, strike "or wholesaler"
Line 35, strike __________" insert "july 1"
Page 24, line 2, after "state" insert ", including any location that maintains an inventory of tobacco products"
Page 25, line 3, strike "to any person licensed under this section" insert "from one of the licensee’s places of business listed on its application to another"
Page 27, line 42, strike "not"
Page 28, line 41, strike "for periods beginning"
Page 29, line 13, strike "for periods beginning"
Page 30, between lines 33 and 34, insert:
"Sec. 19. Section 42-3209, Arizona Revised Statutes, is amended to read:
42-3209. Redemption of unused or spoiled tobacco product stamps and meter registration; definitions
A. The department shall redeem unused or spoiled arizona tax stamps that a cigarette distributor presents for redemption if those stamps are unaffixed and purchased within two years of the date of the request for redemption and shall pay for them from monies collected under this chapter.
B. Under rules adopted by the department, the department shall redeem the unused amount of tax for which any meter is registered and shall pay for it from monies collected under this chapter.
C. Nothing in this section shall be construed to provide for redemption in the case of loss or theft of tax stamps.
D. For the purposes of this section:
1. "redeem" means repurchase or replace Arizona tax stamps.
2. "Spoiled" means mutilated or illegible."
Renumber to conform
Page 33, strike lines 36 through 45
Page 34, strike lines 1 through 4, insert:
"Sec. 22. Section 42-3301, Arizona Revised Statutes, is amended to read:
42-3301. Definitions
In this article, unless the context otherwise requires:
1. "Indian" means any person who is duly registered on the tribal rolls of an Indian tribe that occupies an Indian reservation.
2. "Indian reservation" means all lands that are held in trust by the United States within the limits of an area that is set aside by the United States for the exclusive use and occupancy of Indian tribes by treaty, statute or executive order and that is recognized as an Indian reservation by the United States department of the interior.
3. "Indian tribe" means any organized Indian nation, tribe, band or community that is recognized as an Indian tribe by the United States department of the interior.
4. "Luxury, sales, transaction privilege or similar tax" means an excise tax levied exclusively on tobacco products.
Sec. 23. Title 42, chapter 3, article 7, Arizona Revised Statutes, is amended by adding section 42-3303.01, to read:
42-3303.01. Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition
A. For cigarettes purchased on an Indian reservation by an enrolled member of the governing tribe:
1. Where that tribe does not levy an excise tax on tobacco products or exempts its enrolled members from the tax, a cigarette distributor shall affix tax-exempt stamps that are distinguishable from any other tax stamp required by this chapter.
2. Where that tribe levies an excise tax on tobacco products and does not exempt its members from the tax, a cigarette distributor shall purchase and affix tax stamps pursuant to article 5 of this chapter that are distinguishable from any other tax or tax-exempt stamp required by this chapter.
C. For the purposes of this section, "excise tax on tobacco products" has the same meaning prescribed for "luxury, sales, transaction privilege or similar tax" under section 42-3301."
Renumber to conform
Page 34, line 6, after "authorities" insert "; definition"
Lines 7 and 12, after "tribal" insert excise"
Line 16, strike "tax" insert "excise tax on tobacco products"; after the period insert:
"c. For the purposes of this section, "excise tax on tobacco products" has the same meaning prescribed for "luxury, sales, transaction privilege or similar tax" under section 42-3301."
Page 36, line 45, after "tribe" strike remainder of line;
Page 37, line 1, strike "escrow requirement on such sales"
Page 39, after line 40, insert:
"Any holding that federal law preempts or prohibits the application of any other provision of section 44-7101 in one or more circumstances does not impair or invalidate the statute's application in any other circumstance."
Page 44, line 11, strike "A" insert "every"
Line 12 after "state" insert a period, strike remainder of line; strike lines 13 through 22.
Amend title to conform