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A.R.S. § 42-6051

Definitions

In this article, unless the context otherwise requires:

1. "Commission" means the municipal tax code commission.

2. "Model city tax code" or "code" means the document filed with the secretary of state on or before July 1, 1988 and that is maintained by the department of revenue beginning July 1, 2012.

Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.