Arizona Revised Statutes - Title 38 Public Officers and Employees - Section 38-852 Taxation of benefits; exemption of contributions and securities
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38-852. Taxation of benefits; exemption of
contributions and securities
The employer contributions and the securities in the several funds provided for in
this article shall be exempt from state, county and municipal taxes. Employee and
employer contributions that are withdrawn from the system after December 31, 1974 by a
public officer or employee from the accounts of the system and not received as benefits
therefrom and benefits, annuities and pensions received by a public officer or employee
from the system after December 31, 1988 shall be subject to tax pursuant to title 43.
Sections: 38-848 38-848.01 38-848.02 38-848.03 38-849 38-850 38-851 38-852 38-852.01 38-853 38-853.01 38-854 38-855 38-856 38-856.01
Last modified: February 20, 2012
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