38-896. Taxation of pensions; exemption for contributions
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/az/title-38/38-896A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The participating employer contributions and the assets of the fund are exempt from state, county and municipal taxes. Member contributions made to the fund after December 31, 1974 and subsequently withdrawn from the fund as other than a pension and benefits and pensions received by a member from the fund after December 31, 1988 are subject to tax pursuant to title 43.