Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-6051
Definitions
Official textazleg.gov
42-6051 . Definitions In this article, unless the context otherwise requires:
# 1.
"Commission" means the municipal tax code commission.
# 2.
"Model city tax code" or "code" means the document filed with the secretary of state on or before July 1, 1988 and that is maintained by the department of revenue beginning July 1, 2012.
Source: view the official text
In this chapter (40 sections)
- 42-6001 · Collection and administration of transaction privilege tax…
- 42-6002 · Administration; procedures for levy, collection and…
- 42-6003 · Multi-municipal taxes; determination of municipality entitled…
- 42-6004 · Exemption from municipal tax; definitions
- 42-6005 · Unified audit committee; audits
- 42-6006 · Municipal elections on tax issues
- 42-6007 · Mobile telecommunications services; definitions
- 42-6008 · Municipal interest rates
- 42-6009 · Online lodging; definitions
- 42-6010 · Retail business location municipal tax incentives;…
- 42-6012 · Municipal transaction privilege tax; sales of electricity,…
- 42-6013 · Electronic consolidated real property management tax returns;…
- 42-6014 · Municipal jet fuel excise tax
- 42-6015 · Municipal transaction privilege tax; food; exemption
- 42-6016 · Mobile food vendors; definitions
- 42-6017 · Municipal taxation of businesses selling tangible personal…
- 42-6018 · Distribution of revenues for county stadium district from…
- 42-6051 · Definitions
- 42-6052 · Municipal tax code commission; members; meetings; model city…
- 42-6054 · Modifications to model city tax code; notice and hearing
- 42-6055 · Authority of municipalities to provide retroactive relief…
- 42-6056 · Municipal tax hearing office
- 42-6101 · Definition of population
- 42-6102 · Administration; exception
- 42-6103 · County general excise tax; authority to levy; rate;…
- 42-6105 · County transportation excise tax; counties with population of…
- 42-6105.1 · County transportation excise tax; counties with population…
- 42-6106 · County transportation excise tax
- 42-6107 · County transportation excise tax for roads
- 42-6108 · Tax on hotels
- 42-6108.1 · Tax on hotels
- 42-6109 · Jail facilities excise tax; maintenance of effort; definition
- 42-6109.1 · Jail facilities excise tax; maintenance of effort;…
- 42-6109.2 · Jail facilities excise tax; maintenance of effort;…
- 42-6110 · County use tax on electricity
- 42-6111 · County capital projects tax
- 42-6112 · County excise tax for county judgment bonds
- 42-6113 · Distribution of revenues for county stadium district from…
- 42-6201 · Definitions
- 42-6202 · Commercial government property lease excise tax; database