6-1502. Method of taxing banks, investment companies and savings and loan associations Banks, including national banking associations, investment companies and savings and loan associations, including federal savings and loan associations, are subject to all taxes that are levied or imposed generally on a nondiscriminatory basis, throughout this state or any political subdivision of this state, to the same extent as taxes are levied or imposed on other corporations.
Arizona Legal Code
§ 6.1502
Source: https://www.azleg.gov/ars/6/01502.htm· Version 2026