Arizona Statutes
§ 42-5013 — Partnerships
Arizona·Title 42 Arizona Revised Statutes·Ch. 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES·Art. 1 General Administrative Provisions
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
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Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibited