{"data":{"id":"us-az/a.r.s.-6-1501","jurisdiction":"us-az","citation":"A.R.S. § 6-1501","heading":"Method of taxing national banking associations","body":"A. Each national banking association:\n\n1. Shall be taxed on its net income under title 43.\n\n2. Is subject to all other taxes that are authorized by 12 United States Code section 548 and that are levied or imposed by this state or any political subdivision of this state.\n\nB. The allowable cost factor that is attributable to exempt income from United States government obligations and municipal bonds shall be determined pursuant to section 43-961, paragraph 2.","path":["Title 6 Banks and Financial Institutions"],"source_url":"https://www.azleg.gov/ars/6/01501.htm","current_through":"57th Legislature, 2nd Regular Session (effective 2027-01-01); mirror section count 24991","vintage":"2026-09-15","retrieved_at":"2026-09-26T04:29:04Z","sha256":"619661a9cd6a8be10d69f3a95aacbd124de91e6202a972061e1efdd059c8bec0","source_id":"us-az","stale":false,"prev":"us-az/a.r.s.-6-150","next":"us-az/a.r.s.-6-1502"},"notice":"GroundRules: Original legal text. Not legal advice."}