Arizona § 42-1051 Definitions

Arizona Statutes

§ 42-1051 — Definitions

Arizona·Title 42 Arizona Revised Statutes·Ch. 1 ADMINISTRATION·Art. 2 Reciprocity

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.

Arizona § 42-1051 (Definitions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.