Arizona Statutes
§ 38-896 — Taxation of pensions; exemption for contributions
Arizona § 38-896
JurisdictionArizona
Title 38Arizona Revised Statutes
Ch. 5SOCIAL SECURITY AND RETIREMENT
Art. 6Corrections Officer Retirement Plan
This text of Arizona § 38-896 (Taxation of pensions; exemption for contributions) 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. § 38-896 (2026).
Text
The participating employer contributions and the assets of the fund are exempt from state, county and municipal taxes. Member contributions made to the fund after December 31, 1974 and subsequently withdrawn from the fund as other than a pension and benefits and pensions received by a member from the fund after December 31, 1988 are subject to tax pursuant to title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)
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
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Arizona § 38-896, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/38-896.