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Code · Arizona · Title 43 — Revenue and Taxation

43-201. Preemption by state of income taxation

43 words·~1 min read·/az/title-43/43-201

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

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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