Distributor Bond For Cigarette Tax Stamp Purchases

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.

PACT Act Statement

Pursuant to Arizona Revised Statutes (“A.R.S.”) § 42-1124, if you have a legal interest in tobacco products that have been seized by the Arizona Department of Revenue (“Department”), you may request an administrative hearing on the matter. The administrative hearing will take place at the Arizona Office of Administrative Hearings and will address whether the Department legally seized the products. Requests for an administrative hearing must be submitted on this form.

Use this form to prepare a report that accounts for all sales of cigarettes you made in the calendar month. You must keep a copy of the report with all substantiating documentation for at least four years after the date of the reported transactions.

Use this form to prepare a report that accounts for all sales of OTP (tobacco products other than cigarettes) you made in the calendar month. You must keep a copy of the report with all substantiating documentation for at least four years after the date of the reported transactions