Arizona Statutes

§ 42-6008 — Municipal interest rates

Arizona·Title 42 Arizona Revised Statutes·Ch. 6 LOCAL EXCISE TAXES·Art. 1 Administration of Local Excise Taxes
A city or town that levies and collects a tax under the model city tax code shall compute interest on a deficiency assessment or a claim for refund or credit at the rate and in the manner prescribed by section 42-1123, subsection A.

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