Code · Arizona · Title 42 — Public Utilities and Carriers and Energy Programs

42-1051. Definitions

79 words·~1 min read·/az/title-42/42-1051

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

In this article, unless the context otherwise requires:

1. "State" means the District of Columbia and any state, territory or possession of the United States.

2. "Tax" means:

(a)Assessments lawfully made, whether based on a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise.

(b)Penalties lawfully imposed pursuant to a taxing statute.

(c)Interest charges lawfully added to the tax liability which constitutes the subject of the action.