Home/Arizona/Statutes/Title 42: Arizona Revised Statutes/Ch. 5: TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES/Art. 5: Severance Tax/§ 42-5204
Arizona Statutes

§ 42-5204 — Computation of the net severance base

Arizona § 42-5204
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES
Art. 5Severance Tax

This text of Arizona § 42-5204 (Computation of the net severance base) 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. § 42-5204 (2026).

Text

The net severance base is fifty per cent of the difference between the gross value of production and the production costs.

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General powers and duties of the department; res judicata; remedies; enforcement; special collections account
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Interrogatories to taxpayers; power to require information; classification
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Bluebook (online)
Arizona § 42-5204, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-5204.