2013 Arizona Revised Statutes
Title 42 - Taxation
§ 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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