United States — Arizona
ARS § 42-17056
1 provisions
If certain local governments did not levy primary property taxes last year, their governing body must submit a proposed amount for voter approval.
Act or statute Open & Chat
Esheria Regulatory Atlas
Tax law in United States — Arizona
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
2,520 matching statutes
United States — Arizona
ARS § 5-1135
1 provisions
Qualified electors may vote to levy a restaurant and bar tax, and the department of revenue must collect it if adopted.
Act or statute Open & ChatUnited States — Arizona
ARS § 5-1137
1 provisions
If approved by majority vote, qualified electors may levy a retail tax that the department of revenue must collect.
Act or statute Open & ChatUnited States — Arizona
ARS § 48-1596
1 provisions
The district may buy property at a delinquent tax sale and later dispose of it, subject to minimum price rules and a petition-and-election process in some cases.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-16252
1 provisions
If a tax officer finds a property tax error, the officer must send the taxpayer a notice of proposed correction. The taxpayer may respond, request a short extension, and appeal disputed valuation or classification issues.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-5038
1 provisions
Taxes imposed under this article are added on top of other licenses and taxes.
Act or statute Open & ChatUnited States — Arizona
ARS § 28-5639
1 provisions
A supplier may claim a motor fuel tax credit for uncollectible tax, but must notify the department within 30 days, claim it on the first return after that period if unpaid, and identify the defaulting purchaser and unpaid liability.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-6056
1 provisions
A municipal tax hearing office is created. It must hear specified tax review matters, the municipal tax code commission must confirm hearing officers within 60 days, the office must report at least quarterly, and cities and towns must fund the office’s cost under an intergovernmental agreement or contract.
Act or statute Open & ChatUnited States — Arizona
ARS § 43-1178
1 provisions
Taxpayers who buy coal used to generate electrical power in Arizona may claim a credit against taxes, equal to 30% of the related transaction privilege or use tax paid.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-1118
1 provisions
This section requires the department to credit or refund certain overpaid taxes, but it limits when refunds can be made and sets claim requirements.
Act or statute Open & ChatUnited States — Arizona
ARS § 48-3117
1 provisions
County treasurers must accept qualifying district warrants as payment of district taxes, and the district secretary must move excess tax monies into other district funds when the stated funding limit is exceeded.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-18124
1 provisions
The board of supervisors may compromise certain delinquent property taxes, and the county treasurer must issue and distribute redemption payments as directed. For contaminated property, the board may also reduce tax liens, subject to expense and eligibility limits.
Act or statute Open & Chat