Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5404
Liability
42-5404 . Liability A. Nothing in this article creates a cause of action or right to bring an action against a seller of prepaid wireless telecommunications service for damages to any person resulting from or incurred in connection with the provision of, or failure to provide, 911 or E911 service, or for identifying, or failing to identify, the telephone number, address, location or name associated with any person or device that is accessing or attempting to access 911 or E911 service. B. Nothing in this article creates a cause of action or right to bring an action against a seller of prepaid wireless telecommunications service for damages to any person resulting from, or incurred in connection with, any lawful investigation by a law enforcement officer of the United States, this state, any other state or any political subdivision of this state or any other state.
Source: view the official text
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;…