Distributor Request to Submit Alternative Proof to Establish Entitlement to Rebate of Tobacco Tax

Arizona Revised Statute § 42-3406(A) provides that, with limited exception, a distributor requesting a rebate of taxes paid on tobacco products must establish entitlement to the rebate by obtaining a report executed by the retailer that purchased the tobacco products on which the distributor paid taxes. If a retailer is uncooperative or has gone out of business, a licensed distributor may request authorization to submit proof other than the required retailer report to establish its entitlement to rebates of taxes paid on tobacco products. This form must be used by distributors to request authorization to submit alternate proof.