Arizona § 20-226 - Exclusive character of premium tax; exception
Full text of Arizona Arizona Revised Statutes § 20-226 — Exclusive character of premium tax; exception, with citation guidance and answers to common questions.
§ 20-226. Exclusive character of premium tax; exception
A. With respect to authorized insurers the premium tax provided by section 20-224 shall be payment in full and in lieu of all other demands for any and all state, county, district, municipal and school taxes, licenses and excises of whatever kind or character, excepting only:
1. The fees prescribed by this title.
2. Taxes on real and tangible personal property located within this state.
3. The transaction privilege tax and the use tax imposed as provided in title 42, chapter 5, articles 1 and 4.
4. The transaction privilege taxes and use taxes imposed by any county, city or town.
B. Except as provided in subsection A of this section, the state preempts the field of imposing excise, privilege, franchise, income, license and similar taxes upon insurers and their general agents and agents as such and on the intangible property of insurers or such agents. Except as provided in subsection A of this section, no county, municipality, district, school district or other political subdivision or agency in this state shall levy upon insurers, or upon their general agents and agents as such, any tax additional to such as are levied in this title. Nothing in this section allows a county, city or town to impose a transaction privilege tax or use tax on insurance policies, premiums, brokers or agents.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 20-226
What does Arizona Revised Statutes § 20-226 cover?
Section 20-226 ("Exclusive character of premium tax; exception") 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 § 20-226?
A common citation format is "Arizona Revised Statutes § 20-226" (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 § 20-226 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.