Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-18231 — Definition of qualified entity
Definition of qualified entity For the purposes of this article, "qualified entity" means an association or corporation doing business in this snsumer lender pursuant to title 6, chapter 5, escrow agent pursuant to title 6, chapter 7, insurance company pursuant to title 20, law firm or special master appointed by the court.
Source: official text