Article 5. Government Property Lease Excise Tax
- 42 AZ ST Ch. 6, Art. 5, Refs & Annos
- § 42–6201. Definitions
- § 42–6202. Commercial Government Property Lease Excise Tax; Database
- § 42–6203. Rates of Tax
- § 42–6204. Payment; Return; Interest; Penalty; Annual Reports
- § 42–6205. Disposition of Revenue
- § 42–6206. Leases and Development Agreements; Notice of Tax Liability; Approval Requirements; Default
- § 42–6207. Enforcement
- § 42–6208. Exempt Government Property Improvements
- § 42–6209. Abatement of Tax for Government Property Improvements in Single Central Business District; Definition
- § 42–6210. Park Property Lease Excise Tax