Arizona Revised Statutes

Ariz. Rev. Stat. § 38-811 (2026)

Taxation of benefits; exemption of contributions and securities

✓ current as of May 2026

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The member and employer contributions and the securities in the fund are exempt from state, county and municipal taxes. Member and employer contributions that are made to and subsequently withdrawn from the fund after December 31, 1974 by a member from the accounts of the plan and are not received as benefits from the plan and benefits, annuities and pensions received by a member from the plan after December 31, 1988 are subject to state taxes pursuant to title 43.

Notes of Decisions

Cited in 2 cases, 2004–2018 · leading case: Clark Kerr v. M killian/az Dept of Revenue, 84 P.3d 446 (Ariz. 2004).

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Clark Kerr v. M killian/az Dept of Revenue, 84 P.3d 446 (Ariz. 2004). · cites it 2× “309, § 4 (now codified at A.R.S. § 38-811 (2001) (EORP)). The same statutes also previously exempted from state taxation benefits received from these funds; those exemptions were removed in 1989 in the same law that eliminated the authorization for subtractions from income.”

Spyropoulos v. Sherman (Ariz. Ct. App. 2018). · cites it 2× “A trustee’s deed shall constitute conclusive evidence of the meeting of those requirements in favor of purchasers or encumbrancers for value and without actual notice.”

— Ariz. Rev. Stat. § 38-811(C) — 1 case

Spyropoulos v. Sherman (Ariz. Ct. App. 2018). “A trustee’s deed shall constitute conclusive evidence of the meeting of those requirements in favor of purchasers or encumbrancers for value and without actual notice.”

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