Ariz. Rev. Stat. » Title 38
Arizona Revised Statutes

Ariz. Rev. Stat. § 38-852 (2026)

Taxation of benefits; exemption of contributions and securities

✓ current as of May 2026
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The employer contributions and the securities in the several funds provided for in this article shall be exempt from state, county and municipal taxes. Employee and employer contributions that are withdrawn from the system after December 31, 1974 by a public officer or employee from the accounts of the system and not received as benefits therefrom and benefits, annuities and pensions received by a public officer or employee from the system after December 31, 1988 shall be subject to tax pursuant to title 43.

Notes of Decisions
Cited in 1 case, 2004–2004 · 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× “A.R.S. § 38-852 (1985) (PSPRS); A.R.S. § 38-896 (Supp.”
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