Arizona § 6-1501 - Method of taxing national banking associations
Full text of Arizona Arizona Revised Statutes § 6-1501 — Method of taxing national banking associations, with citation guidance and answers to common questions.
§ 6-1501. Method of taxing national banking associations
A. Each national banking association:
1. Shall be taxed on its net income under title 43.
2. Is subject to all other taxes that are authorized by 12 United States Code section 548 and that are levied or imposed by this state or any political subdivision of this state.
B. The allowable cost factor that is attributable to exempt income from United States government obligations and municipal bonds shall be determined pursuant to section 43-961, paragraph 2.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 6-1501
What does Arizona Revised Statutes § 6-1501 cover?
Section 6-1501 ("Method of taxing national banking associations") 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 § 6-1501?
A common citation format is "Arizona Revised Statutes § 6-1501" (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 § 6-1501 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.