Banks, including national banking associations, investment companies and savings and loan associations, including federal savings and loan associations, are subject to all taxes that are levied or imposed generally on a nondiscriminatory basis, throughout this state or any political subdivision of this state, to the same extent as taxes are levied or imposed on other corporations.
A.R.S. § 6-1502
Method of taxing banks, investment companies and savings and loan associations
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.