Statutes, codes, and regulations
Arizona Administrative Code
Title 15 - REVENUEChapter 3 - Department of Revenue - Luxury Tax Section
Article 4 - TAX ON ALCOHOLIC BEVERAGES
Section R15-3-408 - Failure to Report Purchases from a Primary Source of Supply

Ariz. Admin. Code § 15-3-408

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Current through Register Vol. 30, No. 49, December 6, 2024
Section R15-3-408 - Failure to Report Purchases from a Primary Source of Supply

If the Department determines that an Arizona wholesaler failed to transmit to the Department copies of all invoices for alcoholic beverages purchased from any primary source of supply as required by A.R.S. § 4-243.01, the Department shall report the failure to the Department of Liquor Licenses and Control.

Ariz. Admin. Code § R15-3-408

Adopted effective March 18, 1981 (Supp. 81-2). Amended by final rulemaking at 5 A.A.R. 3768, effective September 22, 1999 (Supp. 99-3). Amended by final rulemaking at 14 A.A.R. 4410, effective January 3, 2009 (Supp. 08-4).