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Arizona Revised Statutes Title 6. Banks and Financial Institutions § 6-1501. Method of taxing national banking associations

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

A. Each national banking association:

1. Shall be taxed on its net income under title 43.  1

2. Is subject to all other taxes that are authorized by 12 United States Code § 548 and that are levied or imposed by this state or any political subdivision of this state.

B. The allowable cost factor that is attributable to exempt income from United States government obligations and municipal bonds shall be determined pursuant to § 43-961, paragraph 2.

1 Section 43-101 et seq.
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Cite this article: FindLaw.com - Arizona Revised Statutes Title 6. Banks and Financial Institutions § 6-1501. Method of taxing national banking associations - last updated January 01, 2025 | https://codes.findlaw.com/az/title-6-banks-and-financial-institutions/az-rev-st-sect-6-1501/

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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