Preemption by state of income taxation

1. Law
2. Arizona Revised Statutes
3. Taxation of Income
4. Preemption by state of income taxation

43-201. Preemption by state of income taxation

The area of income taxation is preempted by the state, and a county, city, town or other political subdivision of this state shall not levy an income tax, so long as the urban revenue sharing fund is maintained as provided in section 43-206.

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