Arizona Revised Statutes

Ariz. Rev. Stat. § 40-612 (2026)

Fees and taxes

✓ current as of May 2026
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40-612. Fees and taxes

Financing charges are not subject to either:

1. Any assessment of a franchise fee that is imposed by a municipality, county or other local government unit pursuant to a franchise agreement or lawful ordinance.

2. Taxes that are applicable to services provided by, or rates of, a public service corporation.

Notes of Decisions
Cited in 1 case, 1959–1959 · leading case: Arizona Corp. Comm'n v. Reliable Transp. Co., 346 P.2d 1091 (Ariz. 1959).
Arizona Corp. Comm'n v. Reliable Transp. Co., 346 P.2d 1091 (Ariz. 1959). · cites it 4× “A.R.S. § 40-612 requires a common motor carrier to obtain permission from the Commission before abandoning or discontinuing any service which it was authorized to operate.”
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