Arizona § 42-1051 Definitions

Arizona Statutes

§ 42-1051 — Definitions

Arizona § 42-1051

Title 42Arizona Revised Statutes

Ch. 1ADMINISTRATION

Art. 2Reciprocity

This text of Arizona § 42-1051 (Definitions) 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. § 42-1051 (2026).

Text

In this article, unless the context otherwise requires: 1. "State" means the District of Columbia and any state, territory or possession of the United States. 2. "Tax" means:

(a)Assessments lawfully made, whether based on a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise.

(b)Penalties lawfully imposed pursuant to a taxing statute.

(c)Interest charges lawfully added to the tax liability which constitutes the subject of the action.

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In this article, unless the context otherwise requires:

1. "State" means the District of Columbia and any state, territory or possession of the United States.

2. "Tax" means:

(a) Assessments lawfully made, whether based on a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise.

(b) Penalties lawfully imposed pursuant to a taxing statute.

(c) Interest charges lawfully added to the tax liability which constitutes the subject of the action.