Arizona Statutes
§ 42-5403 — Administration of tax; distribution of revenues
Arizona·Title 42 Arizona Revised Statutes·Ch. 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES·Art. 9 Prepaid Wireless Telecommunications E911 Excise Tax
A.Unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed by this article.
B.A separate bond is not required of employees of the department in administering this article.
C.The procedures for a seller of prepaid wireless telecommunications service to document a sale that is not a retail sale of prepaid wireless telecommunications service shall be substantially similar to the procedures for documenting sale for resale transactions under the retail classification pursuant to sections 42-5009 and 42-5061.
D.The department shall separately account for the monies paid under this article and shall deposit, pursuant to sections 35-146 and 35-147, the net revenues collected under this article in the emergency telecommunications services
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Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
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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 prohibited