ARS 38-852. Taxation of benefits; exemption of contributions and securities
The employer contributions and the securities in the several funds provided for in this article shall be exempt from state, county and municipal taxes. Employee and employer contributions that are withdrawn from the system after December 31, 1974 by a public officer or employee from the accounts of the system and not received as benefits there from and benefits, annuities and pensions received by a public officer or employee from the system after December 31, 1988 shall be subject to tax pursuant to title 43.
Contact the:Public Safety Personnel Retirement System of the State of Arizona
3010 E. Camelback Rd, Ste 200
Phoenix, Arizona 85016
Office: (602) 255-5575