Arizona Statutes
§ 38-896 — Taxation of pensions; exemption for contributions
Arizona·Title 38 Arizona Revised Statutes·Ch. 5 SOCIAL SECURITY AND RETIREMENT·Art. 6 Corrections Officer Retirement Plan
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 Member contributions made to the fund after December 31, 1974 and subsequently withdrawn from the fund as other than a pension and benefits and pensions received by a member from the fund after December 31, 1988 are subject to tax pursuant to title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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Arizona § 38-896 (Taxation of pensions; exemption for contributions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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
Definitions