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

Ariz. Rev. Stat. § 38-896 (2026)

Taxation of pensions; exemption for contributions

✓ current as of May 2026
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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  Member contributions made to the fund after December 31, 1974 and subsequently withdrawn from the fund as other than a pension and benefits and pensions received by a member from the fund after December 31, 1988 are subject to tax pursuant to title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.

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× “§ 38-852 (1985) (PSPRS); A.R.S. § 38-896 (Supp. 1986) (CORP). In 1989, the legislature removed the exemption for benefits from these statutes.”
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