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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 42. Taxation |
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Chapter 3. LUXURY PRIVILEGE TAX |
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Article 1. General Administration |
Sec 42-3002. Preemption by state of luxury taxation
Latest version.
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The area of luxury taxation is preempted by the state. A county, city, town or other political subdivision of this state shall not levy a luxury tax, as long as the urban revenue sharing fund is maintained as provided in section 43-206.