Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-11126 — Exemption for production livestock and animals; definition
42-11126 . Exemption for production livestock and animals; definition Livestock and poultry as defined in section 3-1201, aquatic animals as defined in section 3-2901 and colonies of bees are exempt from taxation as provided by article IX, section 13, Constitution of Arizona. For purposes of this section, "poultry" includes ratites.
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