Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 43. Taxation of Income |
Chapter 2. ADMINISTRATION |
Article 1. General Administrative Provisions |
Sec 43-201. Preemption by state of income taxation
Latest version.
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The area of income taxation is preempted by the state, and a county, city, town or other political subdivision of this state shall not levy an income tax, so long as the urban revenue sharing fund is maintained as provided in section 43-206.