{"data":{"id":"us-az/a.r.s.-43-201","jurisdiction":"us-az","citation":"A.R.S. § 43-201","heading":"Preemption by state of income taxation","body":"The area of income taxation is preempted by the state, and a county, city, town or other political subdivision of this state shall not levy an income tax, so long as the urban revenue sharing fund is maintained as provided in section 43-206.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/00201.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"db8acf6f8b43347604ba725a8d688141ecb9f9ece3347cdd8d478402384f0810","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1751","next":"us-az/a.r.s.-43-202"},"notice":"GroundRules: Original legal text. Not legal advice."}