20-227. Disposition of tax proceeds The purpose of the taxes provided by this title is to assist in defraying the cost of state government and to lessen the tax burden upon tangible property. All taxes collected under this title shall be deposited, pursuant to sections 35-146 and 35-147, in the state general fund and shall be used, together with the revenue from other sources, to pay appropriations for the maintenance of state government, except as provided in subsection C of section 20-224 (firemen's relief and pension fund) and in section 20-224.01 (highway patrol account of the public safety personnel retirement system) and other applicable statutes.
Arizona Legal Code
§ 20.227
Source: https://www.azleg.gov/ars/20/00227.htm· Version 2026