Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5205
Administration; allocation of revenues
Official textazleg.gov
42-5205 . Administration; allocation of revenues A. Except as otherwise provided in this section, or unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed by this article. B. The revenue derived from eighty per cent of the tax rate imposed by this chapter is designated as distribution base and shall be distributed pursuant to section 42-5029, subsection D. C. The revenue derived from twenty per cent of the tax rate imposed by this chapter shall be credited to the state general fund and appropriated each year for public educational purposes.
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In this chapter (40 sections)
- 42-5153 · Exclusions from sales price
- 42-5154 · Registration of retailers
- 42-5155 · Levy of tax; tax rate; purchaser's liability
- 42-5156 · Tangible personal property provided under a service contract…
- 42-5157 · Motor vehicles removed from inventory; service vehicles
- 42-5158 · Motor vehicles used by motor vehicle manufacturers
- 42-5159 · Exemptions
- 42-5160 · Liability for tax
- 42-5161 · Collection from purchaser; receipt; tax as debt to state
- 42-5162 · Monthly return; time for payment; extension of time;…
- 42-5163 · Personal liability for tax; remedies for collection
- 42-5164 · Disposition of revenue
- 42-5165 · Retailer; advertising absorption of tax prohibited; penalty
- 42-5166 · Diesel fuel imported and used by locomotives; exemption
- 42-5167 · Use tax direct payment
- 42-5168 · Use tax percentage based reporting; definitions
- 42-5201 · Definitions
- 42-5202 · Levy of tax
- 42-5203 · Sales at retail; exemption
- 42-5204 · Computation of the net severance base
- 42-5205 · Administration; allocation of revenues
- 42-5206 · Sales between affiliated persons
- 42-5251 · Definitions
- 42-5252 · Levy of tax; applicability
- 42-5253 · Remission and distribution of revenues
- 42-5301 · Definition of municipal water delivery system
- 42-5302 · Levy and payment of tax
- 42-5303 · Administration
- 42-5304 · Disposition of revenues
- 42-5351 · Definitions
- 42-5352 · Levy of tax
- 42-5353 · Administration; disposition of revenues
- 42-5354 · Exemption
- 42-5401 · Definitions
- 42-5402 · Levy of tax
- 42-5403 · Administration of tax; distribution of revenues
- 42-5404 · Liability
- 42-5451 · Definitions
- 42-5452 · Levy and rate of tax; effect of federal excise tax
- 42-5453 · Return statement and payment by marijuana establishment;…