Arizona Statutes
§ 42-6051 — Definitions
In this article, unless the context otherwise requires:
1."Commission" means the municipal tax code commission.
2."Model city tax code" or "code" means the document filed with the secretary of state on or before July 1, 1988 and that is maintained by the department of revenue beginning July 1, 2012.
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Related
Interlott Technologies, Inc. v. Arizona Department of Revenue
72 P.3d 1271 (Court of Appeals of Arizona, 2003)
Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
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