Arizona Statutes
§ 43-201 — Preemption by state of income taxation
Arizona § 43-201
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 2ADMINISTRATION
Art. 1General Administrative Provisions
This text of Arizona § 43-201 (Preemption by state of income taxation) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ariz. Rev. Stat. Ann. § 43-201 (2026).
Text
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 incomeCite This Page — Counsel Stack
Bluebook (online)
Arizona § 43-201, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-201.