Article

Valuation and Taxation of Airline Companies

A.R.S. § 42-14251— Definitions
A.R.S. § 42-14252— Annual determination of valuation
A.R.S. § 42-14253— Annual report for purposes of determining valuation; failure to file; penalty; forfeiture of appeal rights
A.R.S. § 42-14254— Determination of value
A.R.S. § 42-14255— Assessment, levy and collection of tax; limitation on small airline company tax
A.R.S. § 42-14256— Administrative review and appeal
A.R.S. § 42-14257— Debt; lien