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2017 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-201 Preemption by state of income taxation
Universal Citation: AZ Rev Stat § 43-201 (2017)
43-201. Preemption by state of income taxation
The area of income taxation is preempted by the state, and a county, city, town or other political subdivision of this state shall not levy an income tax, so long as the urban revenue sharing fund is maintained as provided in section 43-206.
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