Arizona Statutes
§ 42-5206 — Sales between affiliated persons
Arizona § 42-5206
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES
Art. 5Severance Tax
This text of Arizona § 42-5206 (Sales between affiliated persons) 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. § 42-5206 (2026).
Text
For the purpose of this article, in determining price, the department shall recognize sales between affiliated corporations or persons or sales between units of the same corporation provided the terms of such sales are indicative of the fair market value of the subject matter of the sale.
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Double taxation prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-5206, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-5206.