Arizona § 42-5202 - Levy of tax
Full text of Arizona Arizona Revised Statutes § 42-5202 — Levy of tax, with citation guidance and answers to common questions.
§ 42-5202. Levy of tax
A. There is levied on any severer, and the department shall collect, an excise tax, denominated as a severance tax.
B. Except as provided in section 42-5203, the severance tax is in lieu of any other tax imposed upon the activities of mining and processing by article 1 of this chapter.
C. The amount of the severance tax levied on a severer engaging in the business of mining shall be determined by multiplying the net severance base by two and one-half per cent.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-5202
What does Arizona Revised Statutes § 42-5202 cover?
Section 42-5202 ("Levy of tax") 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 § 42-5202?
A common citation format is "Arizona Revised Statutes § 42-5202" (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 § 42-5202 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.