2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-1051 Definitions


AZ Rev Stat § 42-1051 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-1051. Definitions

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.

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