{"data":{"id":"us-az/a.r.s.-42-1051","jurisdiction":"us-az","citation":"A.R.S. § 42-1051","heading":"Definitions","body":"In this article, unless the context otherwise requires:\n\n1. \"State\" means the District of Columbia and any state, territory or possession of the United States.\n\n2. \"Tax\" means:\n\n(a) Assessments lawfully made, whether based on a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise.\n\n(b) Penalties lawfully imposed pursuant to a taxing statute.\n\n(c) Interest charges lawfully added to the tax liability which constitutes the subject of the action.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/01051.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"f400e54ee5ffaec041ebdff7901c2673118a6e4e0e48a0df340d29230dfc692b","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-1009","next":"us-az/a.r.s.-42-1052"},"notice":"GroundRules: Original legal text. Not legal advice."}