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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 42. Taxation |
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Chapter 5. TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES |
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Article 6. Telecommunication Service Excise Tax |
Sec 42-5253. Remission and distribution of revenues
Latest version.
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A. Each provider shall remit monthly to the department the amount of tax due pursuant to section 42-5252, accompanied by an information return as prescribed by the department.
B. The department shall deposit, pursuant to sections 35-146 and 35-147, all monies remitted pursuant to this article as follows:
1. Section 42-5252, subsection A in the emergency telecommunication services revolving fund.
2. Section 42-5252, subsection B in the telecommunication fund for the deaf.