Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 6. LOCAL EXCISE TAXES |
Article 2. Model City Tax Code |
Sec 42-6051. Definitions
Latest version.
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In this article, unless the context otherwise requires:
1. "Commission" means the municipal tax code commission.
2. "Model city tax code" or "code" means the document filed with the secretary of state on or before July 1, 1988 and that is maintained by the department of revenue beginning July 1, 2012.