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§ 42-1051 Definitions

AZ Rev Stat § 42-1051 (2019) (N/A)
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42-1051. Definitions

In this article, unless the context otherwise requires:

1. " State" means the District of Columbia and any state, territory or possession of the United States.

2. " Tax" means:

(a) Assessments lawfully made, whether based on a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise.

(b) Penalties lawfully imposed pursuant to a taxing statute.

(c) Interest charges lawfully added to the tax liability which constitutes the subject of the action.

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