Arizona § 42-5303 Administration

Arizona Statutes

§ 42-5303 — Administration

Arizona·Title 42 Arizona Revised Statutes·Ch. 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES·Art. 7 Tax on Water Use

Unless the context otherwise requires, article 1 of this chapter governs the administration, collection and enforcement of the taxes imposed by this article, except that: 1. If a municipal water delivery system is subject to the transaction privilege tax:

(a)A separate license and bond are not required for the tax imposed by this article, but the tax due under this article shall be included, reported and paid with the transaction privilege tax, with a separate accounting for the tax imposed by this article.

(b)The tax imposed by this article may be included without segregation in any notice and lien filed for unpaid transaction privilege taxes. 2. A separate bond is not required of employees of the department in administering this article.

Free access — add to your briefcase to read the full text and ask questions with AI

Unless the context otherwise requires, article 1 of this chapter governs the administration, collection and enforcement of the taxes imposed by this article, except that:

1. If a municipal water delivery system is subject to the transaction privilege tax:

(a) A separate license and bond are not required for the tax imposed by this article, but the tax due under this article shall be included, reported and paid with the transaction privilege tax, with a separate accounting for the tax imposed by this article.

(b) The tax imposed by this article may be included without segregation in any notice and lien filed for unpaid transaction privilege taxes.

2. A separate bond is not required of employees of the department in administering this article.

Arizona § 42-5303 (Administration) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.