Ariz. Rev. Stat. » Title 42
Arizona Revised Statutes

Ariz. Rev. Stat. § 42-1101 (2026)

Application

✓ current as of May 2026
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This article and chapter 2 of this title apply generally to the administration of income tax, withholding tax, transaction privilege tax, telecommunication services excise tax, county excise taxes and any other privilege excise tax administered by the department, severance tax, use tax, luxury tax, tax on water use and jet fuel excise and use tax.

 

Notes of Decisions
Cited in 2 cases, 2001–2003 · leading case: Kerr v. Killian, 32 P.3d 408 (Ariz. Ct. App. 2001).
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Kerr v. Killian, 32 P.3d 408 (Ariz. Ct. App. 2001). · cites it 2× “Each member of the prospective class would already have invoked the process contemplated by Arizona Individual Income Tax Ruling ITR 98-1 and would have been entitled to appeal the denial of their claims administratively and judicially.”
Kerr v. Killian, 65 P.3d 434 (Ariz. Ct. App. 2003). · cites it 2× “Each member of the prospective class would already have invoked the process contemplated by Arizona Individual Income Tax Ruling ITR 98-1 and would have been entitled to appeal the denial of their claims administratively and judicially.”
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