{"data":{"id":"us-az/a.r.s.-42-5204","jurisdiction":"us-az","citation":"A.R.S. § 42-5204","heading":"Computation of the net severance base","body":"The net severance base is fifty per cent of the difference between the gross value of production and the production costs.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/05204.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"8ace5d7408b3f3a9dd09b843a24e6ebbcf006de89a876694dfafc0b4b0c12b39","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-5203","next":"us-az/a.r.s.-42-5205"},"notice":"GroundRules: Original legal text. Not legal advice."}