Arizona Statutes
§ 42-5013 — Partnerships
Arizona § 42-5013
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES
Art. 1General Administrative Provisions
This text of Arizona § 42-5013 (Partnerships) 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. § 42-5013 (2026).
Text
A.All taxes levied under this article upon the business activities of a partnership shall be a liability and charge against each and all of the partners, but when the tax is paid by the partnership the liability against each and all of the partners shall terminate.
B.Licenses issued to persons engaged in business as partners shall be in the name of the partnership.
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Related
Arizona Department of Revenue v. Action Marine, Inc.
161 P.3d 1248 (Court of Appeals of Arizona, 2007)
Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-5013, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-5013.