2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-6051 Definitions


AZ Rev Stat § 42-6051 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-6051. Definitions

In this article, unless the context otherwise requires:

1. " Commission" means the municipal tax code commission.

2. " Model city tax code" or " code" means the document filed with the secretary of state on or before July 1, 1988 and that is maintained by the department of revenue beginning July 1, 2012.

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