Esheria Regulatory Atlas
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
1 provisions
The district must certify annual tax amounts to the board of supervisors on time, and the board must levy and collect enough property tax to cover those amounts. The money must be used only for the purpose for which it was levied, and some zone revenues cannot be spent in other zones except as allowed by another sectio
United States — Arizona
1 provisions
The county treasurer serves as ex officio tax collector, must collect all property taxes, apportion them to the proper funds each month, and post a bond to the state before taking on tax collector duties.
United States — Arizona
1 provisions
If voters approve the county jail district tax, the district must certify the levy amount each year by the third Monday in August, and the board of supervisors must levy the secondary property tax within the stated rate cap.
United States — Arizona
1 provisions
The district board may levy either a transaction privilege tax or, instead, a public health services district tax, but the rates are capped and the collected money must be collected, remitted, deposited, and accounted for as stated.
United States — Arizona
1 provisions
The commission must review certain property tax levies, hold hearings in some cases, and send written notices when it finds violations.
United States — Arizona
1 provisions
A county board of supervisors may seek voter approval for a secondary property tax levy beyond primary property tax limits, but must follow resolution, notice, timing, and spending rules.
United States — Arizona
1 provisions
If voters approve, the county must levy a transportation excise tax and the department must collect it.
United States — Arizona
1 provisions
This section lets a county with an existing jail facilities excise tax ask voters to approve a countywide transaction privilege tax, sets a rate cap and term limit, and requires the county and treasurers to use and transfer the revenues for specified jail-related purposes.
United States — Arizona
1 provisions
This section lets certain local taxing bodies ask the commission for a hearing about disputed tax findings or levy calculations, and it sets deadlines for appeal.
United States — Arizona
1 provisions
A county may levy a county excise tax by unanimous board resolution dated on or before December 31, 2011, and the department must collect it if levied.
United States — Arizona
1 provisions
Tax advice communications with a federally authorized tax practitioner can receive the same confidentiality protection as a taxpayer-attorney communication, but only in specified noncriminal tax proceedings. The department may deny privilege coverage in certain cases, and a practitioner may appeal that denial.
United States — Arizona
1 provisions
Personal property tax is treated as a debt of the owner, and county officials can bring court actions to collect unpaid tax and costs.