Arizona § 43-201 - Preemption by state of income taxation
Full text of Arizona Arizona Revised Statutes § 43-201 — Preemption by state of income taxation, with citation guidance and answers to common questions.
§ 43-201. Preemption by state of income taxation
The area of income taxation is preempted by the state, and a county, city, town or other political subdivision of this state shall not levy an income tax, so long as the urban revenue sharing fund is maintained as provided in section 43-206.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-201
What does Arizona Revised Statutes § 43-201 cover?
Section 43-201 ("Preemption by state of income taxation") 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 § 43-201?
A common citation format is "Arizona Revised Statutes § 43-201" (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 § 43-201 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.