Arizona Statutes
§ 43-201 — Preemption by state of income taxation
Arizona·Title 43 Arizona Revised Statutes·Ch. 2 ADMINISTRATION·Art. 1 General Administrative Provisions
The area of income taxation is preempted by the state, and a county, city, town or other political subdivision of this state shall not levy an income tax, so long as the urban revenue sharing fund is maintained as provided in section 43-206.
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Nearby Sections
15
§ 43-1001
Definitions§ 43-101
Title§ 43-1011
Taxes and tax rates§ 43-1011; Version 2
Taxes and tax rates§ 43-1012
Optional tax table§ 43-102
Declaration of intent§ 43-1021
Addition to Arizona gross income