The Arizona Revised Statutes have been updated to include the revised sections from the 57th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 57th Legislature, 2nd Regular Session, which convenes in January 2026.
DISCLAIMER
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
A. The fees paid by a captive insurer pursuant to section 20-167, subsection F are payment in full and in lieu of all other demands for all state, county, district, municipal and school taxes, licenses and excises of whatever kind or character, except for:
1. A tax on real and tangible personal property that is located within this state.
2. The transaction privilege tax and the use tax that is imposed pursuant to title 42, chapter 5, articles 1 and 4.
3. The transaction privilege tax and use tax that is imposed by any county, city or town.
B. Notwithstanding subsection A of this section, an agency captive insurer that insures risks on policies as specified in section 20-1098.01, subsection A, paragraph 3, subdivision (b) shall pay the premium tax prescribed in section 20-224 for such policies that is in excess of any fees paid pursuant to section 20-167.