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

Ariz. Rev. Stat. § 42-5253 (2026)

Remission and distribution of revenues

✓ current as of May 2026
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A. Each provider shall remit monthly to the department the amount of tax due pursuant to section 42-5252, accompanied by an information return as prescribed by the department.

B. The department shall deposit, pursuant to sections 35-146 and 35-147, all monies remitted pursuant to this article as follows:

1. Section 42-5252, subsection A in the emergency telecommunication services revolving fund.

2. Section 42-5252, subsection B in the telecommunication fund for the deaf.

 

Notes of Decisions
Cited in 1 case, 2012–2012 · leading case: Virgin Mobile USA, LP v. Arizona Dep't of Revenue, 282 P.3d 1281 (Ariz. Ct. App. 2012).
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Virgin Mobile USA, LP v. Arizona Dep't of Revenue, 282 P.3d 1281 (Ariz. Ct. App. 2012). · cites it 2× “” A.R.S. § 42-5253(A). But even if the tax amount and remittance period are expressed in months, it is not true, as Taxpayer contends, that the tax applies only to services billed monthly.”
— Ariz. Rev. Stat. § 42-5253(A) — 1 case
Virgin Mobile USA, LP v. Arizona Dep't of Revenue, 282 P.3d 1281 (Ariz. Ct. App. 2012). “” A.R.S. § 42-5253(A). But even if the tax amount and remittance period are expressed in months, it is not true, as Taxpayer contends, that the tax applies only to services billed monthly.”
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