Skip to main content

Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.

Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.

taxes
Arizona
Department of Revenue
    • Home
    • Business
    • E-File Services
    • Forms
    • News & Notices
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • Business
  • E-File Services
  • Forms
  • News & Notices
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Businesses in Arizona
  • Tobacco Luxury Tax
  • Tobacco Tax Fraud & Criminal Investigations
  • Businesses in Arizona
    • Collections
    • Bingo in Arizona
    • Corporate Income Tax
      • Corporate Audit
      • Making Payments and Filing Extensions
    • Government Property Lease Excise Tax (GPLET)
      • GPLET Average Property Tax Rates
      • GPLET Information
      • Lease Compliance Check
      • Lessor Database
      • Rate Information
    • Interest Rates
    • Legal Research
    • Liquor Luxury Tax
    • NAICS Code and Descriptions
    • Nexus Program for Corporate Income Tax
    • Property Tax
    • Tobacco Luxury Tax
      • Arizona Cigarette Stamp Guide
      • Arizona Luxury Tax Online
      • Tobacco Luxury Tax FAQs
      • Tobacco Luxury Tax Notices
      • Tobacco Tax Fraud & Criminal Investigations
    • Transaction Privilege Tax (TPT)
    • Voluntary Disclosure Program
    • Withholding Tax
      • Employer Withholding Filing Obligations
      • Withholding Calculator
      • Withholding Exceptions
      • Withholding Tax Audits
    • File a Complaint

Tobacco Tax Fraud & Criminal Investigations

Print Friendly, PDF & Email

The Arizona Department of Revenue conducts criminal investigations of tobacco luxury tax evasion, improper or fraudulent tax activity and the trafficking of contraband tobacco products.

To report tobacco tax fraud, call the Tobacco Fraud Hotline at: 1-855-CIGTAX1 (1-855-244-8291)

 

Seizure and Forfeiture of Cigarettes and Tobacco Products

 

The department is authorized to seize contraband cigarettes and tobacco products, including those tobacco products on which tax has not been paid or accounted for.

Arizona law requires the department to give personal notice of any seizure and forfeiture of cigarettes to all persons known to have a right, title or interest in the property. An online notice will also be posted below if the amount of cigarettes seized is greater than 61 cartons containing 200 cigarettes each.

 

Current Notice of Seizure of Cigarettes Greater than Sixty-One Cartons:

 

None to Report

 

 

Taxpayers may request an administrative hearing if they have a legal interest in tobacco products seized by the department. 

Requests for an administrative hearing must be submitted to the department on Arizona Form 855 within 10 days after the date of personal service, the mailing date of the Notice of Seizure and Forfeiture or the date of online publication in the Notice of Seizure of Cigarettes posted above. If no response is received by the deadline, the seizure becomes final and the tobacco products are forfeited to the state.

For information or assistance with requesting a hearing, please contact the Tobacco Tax Unit at (602) 716-7808.

Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers