Arizona § 42-5303 - Administration
Full text of Arizona Arizona Revised Statutes § 42-5303 — Administration, with citation guidance and answers to common questions.
§ 42-5303. Administration
Unless the context otherwise requires, article 1 of this chapter governs the administration, collection and enforcement of the taxes imposed by this article, except that:
1. If a municipal water delivery system is subject to the transaction privilege tax:
(a) A separate license and bond are not required for the tax imposed by this article, but the tax due under this article shall be included, reported and paid with the transaction privilege tax, with a separate accounting for the tax imposed by this article.
(b) The tax imposed by this article may be included without segregation in any notice and lien filed for unpaid transaction privilege taxes.
2. A separate bond is not required of employees of the department in administering this article.
Frequently Asked Questions About Arizona § 42-5303
What does Arizona Revised Statutes § 42-5303 cover?
Section 42-5303 ("Administration") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-5303?
A common citation format is "Arizona Revised Statutes § 42-5303" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-5303 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.