Terms Used In Arizona Laws > Title 42 > Chapter 3 > Article 3
- Department: means the department of revenue. See Arizona Laws 42-1001
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Luxury: means any article, object or device on which a tax is imposed under this chapter. See Arizona Laws 42-3001