Ariz. Rev. Stat. § 43-201

Current through L. 2024, ch. 259

Section 43-201 - Preemption by state of income taxation

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. § 43-201