In this article, unless the context otherwise requires:

Terms Used In Arizona Laws 42-6051

  • code: means the document filed with the secretary of state on or before July 1, 1988 and that is maintained by the department of revenue beginning July 1, 2012. See Arizona Laws 42-6051
  • Commission: means the municipal tax code commission. See Arizona Laws 42-6051
  • Department: means the department of revenue. See Arizona Laws 42-1001

1. "Commission" means the municipal tax code commission.

2. "Model city tax code" or "code" means the document filed with the secretary of state on or before July 1, 1988 and that is maintained by the department of revenue beginning July 1, 2012.

 

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