United States — Arizona
ARS § 42-6002
1 provisions
This section sets rules for how cities, towns, and the department handle municipal tax administration and audits.
Act or statute Open & Chat
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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 § 11-251.13
1 provisions
A county board of supervisors may not impose or raise business taxes or fees unless it follows this section. The board must give written website notice at least 60 days before approval or disapproval, and it must show the tax or fee is authorized by statute.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-18106
1 provisions
The county treasurer must prepare an annual delinquent tax list and notice of sale by December 31, the notice must include specified property and tax details, the board of supervisors may waive the notice if it chooses another legal remedy, and the county must post property descriptions on its website.
Act or statute Open & ChatUnited States — Arizona
ARS § 43-923
1 provisions
If a tax rate changes during a taxable year, tentative taxes must be computed using the pre-change rate for the period before the effective date and the new rate for the period on and after that date, and the year’s tax is then prorated by days in each period.
Act or statute Open & ChatUnited States — Arizona
ARS § 48-3715
1 provisions
This section requires county clerks to certify assessed property values, requires the district board to set and levy a tax by August, caps the tax rate, and requires county boards to collect it. It also requires a fee in lieu of taxes for certain water deliveries, with listed exceptions.
Act or statute Open & ChatUnited States — Arizona
ARS § 5-1134
1 provisions
Qualified electors may vote to levy an excise tax on hotel and motel business receipts, and if levied the department of revenue must collect it.
Act or statute Open & ChatUnited States — Arizona
ARS § 48-3114
1 provisions
County supervisors must add 15% to the amount certified by an irrigation district board, set the per-acre tax rate, and levy the district taxes; the district board must designate its fiscal year and notify the supervisors.
Act or statute Open & ChatUnited States — Arizona
ARS § 35-465.04
1 provisions
Taxing districts must collect and hold pledged taxes as directed, use pledged monies to pay principal and interest on the notes, and ensure the notes are paid by July 31 after the fiscal year ends.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-3308
1 provisions
The department may collect and administer tribal excise tax on tobacco products if it enters an intergovernmental agreement or contract with the tribe, and any such agreement must include a uniform or coordinated audit procedure.
Act or statute Open & ChatUnited States — Arizona
ARS § 48-1047
1 provisions
The district board must prepare annual tax statements and estimates, file them with the clerk, levy the needed ad valorem taxes on district taxable property by the county budget deadline, and send certified copies to the board of supervisors and the department of revenue.
Act or statute Open & ChatUnited States — Arizona
ARS § 36-1419
1 provisions
Housing authorities and local governments may agree on payments in lieu of taxes for certain housing projects, and taxing authorities must accept and collect those payments like other taxes.
Act or statute Open & ChatUnited States — Arizona
ARS § 20-224.07
1 provisions
An insurer may claim a premium tax credit for voluntary cash contributions to a school tuition organization, subject to preapproval and limits.
Act or statute Open & Chat