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Current as of March 08, 2022 | Updated by FindLaw Staff
A. Unless the context otherwise requires, article 1 of this chapter 1 governs the administration of the tax imposed by this article.
B. A separate bond is not required of employees of the department in administering this article.
C. The procedures for a seller of prepaid wireless telecommunications service to document a sale that is not a retail sale of prepaid wireless telecommunications service shall be substantially similar to the procedures for documenting sale for resale transactions under the retail classification pursuant to §§ 42-5009 and 42-5061.
D. The department shall separately account for the monies paid under this article and shall deposit, pursuant to §§ 35-146 and 35-147, the net revenues collected under this article in the emergency telecommunications services revolving fund established by § 41-704.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-5403. Administration of tax; distribution of revenues - last updated March 08, 2022 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-5403/
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