ARS § 42-5403

42-5403 - Administration of tax; distribution of revenues 42-5403. Administration of tax; distribution of revenues A. Unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed by this article. B. A separate bond is not required of employees of the department in administering this article. C. The procedures for a seller of prepaid wireless telecommunications service to document a sale that is not a retail sale of prepaid wireless telecommunications service shall be substantially similar to the procedures for documenting sale for resale transactions under the retail classification pursuant to sections 42-5009 and 42-5061. D. The department shall separately account for the monies paid under this article and shall deposit, pursuant to sections 35-146 and 35-147, the net revenues collected under this article in the emergency telecommunications services revolving fund established by section 41-704.