{"data":{"id":"us-az/a.r.s.-42-5403","jurisdiction":"us-az","citation":"A.R.S. § 42-5403","heading":"Administration of tax; distribution of revenues","body":"A. Unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed by this article.\n\nB. A separate bond is not required of employees of the department in administering this article.\n\nC. The procedures for a seller of prepaid wireless telecommunications service to document a sale that is not a retail sale of prepaid wireless telecommunications service shall be substantially similar to the procedures for documenting sale for resale transactions under the retail classification pursuant to sections 42-5009 and 42-5061.\n\nD. The department shall separately account for the monies paid under this article and shall deposit, pursuant to sections 35-146 and 35-147, the net revenues collected under this article in the emergency telecommunications services revolving fund established by section 41-704.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/05403.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"2279d8fb30d944434591ce5f72f7e5d0c69e1feac165f17607f9a8711d71b916","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-5402","next":"us-az/a.r.s.-42-5404"},"notice":"GroundRules: Original legal text. Not legal advice."}