2016 Arizona Revised Statutes
Title 38 - Public Officers and Employees
§ 38-896 Taxation of pensions; exemption for contributions
38-896. Taxation of pensions; exemption for contributions
The participating employer contributions and the assets of the fund are exempt from state, county and municipal taxes. Member contributions made to the fund after December 31, 1974 and subsequently withdrawn from the fund as other than a pension and benefits and pensions received by a member from the fund after December 31, 1988 are subject to tax pursuant to title 43.
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