42-3002. Preemption by state of luxury taxation
42 words·~1 min read·
/az/title-42/42-3002A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The area of luxury taxation is preempted by the state. A county, city, town or other political subdivision of this state shall not levy a luxury tax, as long as the urban revenue sharing fund is maintained as provided in section 43-206.