Arizona § 38-811 Taxation of benefits; exemption of contributions and securities

Arizona Statutes

§ 38-811 — Taxation of benefits; exemption of contributions and securities

Arizona § 38-811

Title 38Arizona Revised Statutes

Ch. 5SOCIAL SECURITY AND RETIREMENT

Art. 3Elected Officials' Retirement Plan

This text of Arizona § 38-811 (Taxation of benefits; exemption of contributions and securities) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 38-811 (2026).

Text

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  Member and employer contributions that are made to and subsequently withdrawn from the fund after December 31, 1974 by a member from the accounts of the plan and are not received as benefits from the plan and benefits, annuities and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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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 Member and employer contributions that are made to and subsequently withdrawn from the fund after December 31, 1974 by a member from the accounts of the plan and are not received as benefits from the plan and benefits, annuities and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.