{"data":{"id":"us-az/a.r.s.-42-5202","jurisdiction":"us-az","citation":"A.R.S. § 42-5202","heading":"Levy of tax","body":"A. There is levied on any severer, and the department shall collect, an excise tax, denominated as a severance tax.\n\nB. Except as provided in section 42-5203, the severance tax is in lieu of any other tax imposed upon the activities of mining and processing by article 1 of this chapter.\n\nC. The amount of the severance tax levied on a severer engaging in the business of mining shall be determined by multiplying the net severance base by two and one-half per cent.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/05202.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"2579bead824937fb1159f094e2b1064ce1ca76fe9c7361adeda34cba7b5838ec","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-5201","next":"us-az/a.r.s.-42-5203"},"notice":"GroundRules: Original legal text. Not legal advice."}