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Arizona Revised Statutes Title 42. Taxation § 42-18058. Collection and payment of tax on livestock in feedlot or stockyard; exceptions

Current as of January 01, 2025 | Updated by Findlaw Staff

A. The operator of a feedlot or stockyard shall collect and remit the tax on feeder livestock that are confined at the feedlot or stockyard for fattening before sale for slaughter. The operator shall remit the tax quarterly to the county treasurer based on the aggregate of the applicable tax rates that were in effect for the preceding tax year.

B. Tax shall not be collected or remitted on the following livestock:

1. Livestock that die before leaving the feedlot or stockyard.

2. Livestock that have previously been taxed in this state during the current tax year before arriving at the feedlot or stockyard.

3. Livestock that are held in the feedlot or stockyard for less than forty-five days.

C. The department shall prescribe procedures and provide forms that are necessary to implement this section.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-18058. Collection and payment of tax on livestock in feedlot or stockyard; exceptions - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-18058/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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