16 chapters · 269 sections in this title.
A.R.S. § 43-201 Preemption by state of income taxation
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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.
A.R.S. § 43-202 Object of tax
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The object for which the taxes are imposed by this title is to assist in defraying the cost of maintenance of the state government and to lessen the burden in this regard resting upon tangible property. All taxes collected under the provisions of this title shall be used, togethe…
A.R.S. § 43-203 Severability
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If any provision of this title be held invalid, such invalidity shall not affect other provisions which can be given effect without the invalid provision and to this end the provisions of this title are declared to be severable.
A.R.S. § 43-204 Repeal; savings clause
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The "income tax act of 1933", being sections 73-1501 to 73-1551, inclusive, as amended, Arizona code of 1939, is repealed. The "income tax act of 1954", as amended, Arizona Revised Statutes of 1956, is also repealed. Such repeals shall not affect any act done or any right accruin…