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
Fees paid by a captive insurer under section 20-167 count as payment in full instead of other state and local taxes, licenses, and excises, with listed exceptions. An agency captive insurer covering certain policies must pay the section 20-224 premium tax to the extent it exceeds those fees.
United States — Arizona
1 provisions
This section allows a credit against Arizona taxes for certain partners and S corporation shareholders when the entity elects to pay tax under section 43-1014.
United States — Arizona
1 provisions
The tax court is supervised by the presiding judge in Maricopa County, may hold hearings in county seats, and must follow county payment and facility rules when it sits outside its principal office county.
United States — Arizona
1 provisions
Taxes levied on personal property create a lien on that property that ranks ahead of other liens, and the lien stays in place until the taxes are paid or the property is sold for taxes.
United States — Arizona
1 provisions
This section lets a tax be treated as uncollectible if the property and owner cannot be located after a diligent search, and it sets the steps for clearance, deletion from records, and later reinstatement if the property or owner is found.
United States — Arizona
1 provisions
A trustee must pay certain taxes from income or principal depending on how the receipts are allocated.
United States — Arizona
1 provisions
This section allows certain taxpayers to claim an entity-level income tax credit, and unused credit may be carried forward for up to five consecutive taxable years.
United States — Arizona
1 provisions
This section lets a qualifying county levy a jail facilities tax if voters approve it, and it allows a related use tax on electricity or natural gas in some cases.
United States — Arizona
1 provisions
A district serving juvenile detention facilities may impose an ad valorem property tax if voters approve it, and the district must certify the levy amount to the county board of supervisors each year by the third Monday in August.
United States — Arizona
1 provisions
Possessory improvements on government property can be treated as security for taxes, and unpaid taxes may be handled like delinquent real property taxes.
United States — Arizona
1 provisions
If an assessed personal property tax error is reported to the taxing authority before a notice of proposed correction is received, no penalty may be applied and the tax roll must be corrected.
United States — Arizona
1 provisions
Special road taxes in the district do not exempt property from the general county road tax, and the board of supervisors must annually appropriate to the special road district an equitable amount between 40% and 65% of the road tax collected in the district.