Arizona § 42-18058 Collection and payment of tax on livestock in feedlot or stockyard; exceptions

Arizona Statutes

§ 42-18058 — Collection and payment of tax on livestock in feedlot or stockyard; exceptions

Arizona § 42-18058

Title 42Arizona Revised Statutes

Ch. 18COLLECTION AND ENFORCEMENT

Art. 2Payment

This text of Arizona § 42-18058 (Collection and payment of tax on livestock in feedlot or stockyard; exceptions) 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. § 42-18058 (2026).

Text

A.The operator of a feedlot or stockyard shall collect and remit the tax on feeder livestock that are confined at the feedlot or stockyard for fattening before sale for slaughter. The operator shall remit the tax quarterly to the county treasurer based on the aggregate of the applicable tax rates that were in effect for the preceding tax year.

B.Tax shall not be collected or remitted on the following livestock:

1.Livestock that die before leaving the feedlot or stockyard.

2.Livestock that have previously been taxed in this state during the current tax year before arriving at the feedlot or stockyard.

3.Livestock that are held in the feedlot or stockyard for less than forty-five days.

C.The department shall prescribe procedures and provide forms that are necessary to implement th

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A. The operator of a feedlot or stockyard shall collect and remit the tax on feeder livestock that are confined at the feedlot or stockyard for fattening before sale for slaughter. The operator shall remit the tax quarterly to the county treasurer based on the aggregate of the applicable tax rates that were in effect for the preceding tax year.

B. Tax shall not be collected or remitted on the following livestock:

1. Livestock that die before leaving the feedlot or stockyard.

2. Livestock that have previously been taxed in this state during the current tax year before arriving at the feedlot or stockyard.

3. Livestock that are held in the feedlot or stockyard for less than forty-five days.

C. The department shall prescribe procedures and provide forms that are necessary to implement this section.