23-730.02 - Arizona Statutes

23-730.02. Temporary reduction of required income rates (Rpld. 1/1/12) Notwithstanding any other provision of this article, beginning on January 1, 2001 until the amount of the excise tax imposed pursuant to 26 United States Code section 3301 is reduced to six per cent or less, the required income rates prescribed in section 23-730 are reduced by one-tenth of one per cent.