A. Each provider shall remit monthly to the department the amount of tax due pursuant to section 42-5252, accompanied by an information return as prescribed by the department.

Terms Used In Arizona Laws 42-5253

  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Emergency telecommunication services: means telecommunication services or systems that use number 911 or a similarly designated telephone number for emergency calls. See Arizona Laws 42-5251
  • Provider: means any of the following:

    (a) A public service corporation that offers telephone or telecommunications services pursuant to title 40 and that provides exchange access services. See Arizona Laws 42-5251

B. The department shall deposit, pursuant to sections 35-146 and 35-147, all monies remitted pursuant to this article as follows:

1. Section 42-5252, subsection A in the emergency telecommunication services revolving fund.

2. Section 42-5252, subsection B in the telecommunication fund for the deaf.

 

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