{"data":{"id":"us-az/a.r.s.-20-1060","jurisdiction":"us-az","citation":"A.R.S. § 20-1060","heading":"Taxes; exemption","body":"A. Except as provided in subsection C of this section, on the tax payment dates prescribed in section 20-224, each health care services organization shall pay to the director for deposit, pursuant to sections 35-146 and 35-147, in a form prescribed by the director a tax for transacting a health care plan in the amount of 2.0 percent of net charges received from enrollees.\n\nB. The failure by an organization to pay the tax imposed by this section results in a civil penalty determined pursuant to section 20-225.\n\nC. Payments received by health care services organizations from the United States secretary of health and human services pursuant to a contract issued pursuant to 42 United States Code section 1395mm(g) are not taxable under this section.\n\nD. A health care services organization may claim a premium tax credit if the organization qualifies for a credit pursuant to section 20-224.03.","path":["Title 20 Insurance"],"source_url":"https://www.azleg.gov/ars/20/01060.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"60f00b354b6851d88e352e93fe1fc6ee5005ec114193d4c38a9eb2922dd627df","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-20-106","next":"us-az/a.r.s.-20-1061"},"notice":"GroundRules: Original legal text. Not legal advice."}