AZ SB1192

Amends Arizona Revised Statutes section 42-5162 to remove the exception reference to section 42-5169 regarding use tax returns and payment deadlines.

Repeals section 42-5169 of Arizona Revised Statutes entirely, eliminating the use tax declaration requirement.

Removes the requirement in section 43-321 that tax returns include a specific statement of use tax liability pursuant to section 42-5169.

Becomes effective retroactively to July 20, 2011.