2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5013 Partnerships


AZ Rev Stat § 42-5013 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-5013. Partnerships

A. All taxes levied under this article upon the business activities of a partnership shall be a liability and charge against each and all of the partners, but when the tax is paid by the partnership the liability against each and all of the partners shall terminate.

B. Licenses issued to persons engaged in business as partners shall be in the name of the partnership.

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