Arizona Statutes
§ 38-811 — Taxation of benefits; exemption of contributions and securities
Arizona·Title 38 Arizona Revised Statutes·Ch. 5 SOCIAL SECURITY AND RETIREMENT·Art. 3 Elected Officials' Retirement Plan
The member and employer contributions and the securities in the fund are exempt from state, county and municipal taxes. Member and employer contributions that are made to and subsequently withdrawn from the fund after December 31, 1974 by a member from the accounts of the plan and are not received as benefits from the plan and benefits, annuities and pensions received by a member from the plan after December 31, 1988 are subject to state taxes pursuant to title 43.
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Related
Clark Kerr v. M killian/az Dept of Revenue
84 P.3d 446 (Arizona Supreme Court, 2004)
Spyropoulos v. Sherman
(Court of Appeals of Arizona, 2018)
Nearby Sections
15
§ 38-1001
Definitions§ 38-1003
Powers and duties of council§ 38-1004
Appeals; hearings§ 38-1007
Exemptions§ 38-101
Definitions§ 38-1101
Definitions