United States — Arizona
ARS § 42-3354
1 provisions
Liquor wholesalers must pay the tax on covered sales, add the tax to the sales price, file monthly returns, and later file required reports electronically.
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2,520 matching statutes
United States — Arizona
1 provisions
Liquor wholesalers must pay the tax on covered sales, add the tax to the sales price, file monthly returns, and later file required reports electronically.
United States — Arizona
1 provisions
Insurers must pay an additional 0.4312% tax on certain vehicle insurance premiums, report it as required, and may face a civil penalty if they pay late.
United States — Arizona
1 provisions
A county must levy and collect an annual excise tax on each prime lessee of certain National Park Service leases, and the tax rate must be at least 20% of the rate used under section 42-6203.
United States — Arizona
1 provisions
This section sets rules for calculating and reporting additional state aid for education, and for reducing certain property tax rates on residential property, with caps and special rules for some parcels.
United States — Arizona
1 provisions
This section sets administration rules for the taxes in this article and creates a limited exemption for certain pre-election contracts.
United States — Arizona
1 provisions
County tax monies must be credited to each county’s general fund, and the department must estimate and send annual anticipated tax collection amounts to each county treasurer by the first Monday in July.
United States — Arizona
1 provisions
Some residents with taxable income under $50,000 can use optional tax tables for the tax due instead of the tax under section 43-1011.
United States — Arizona
1 provisions
A governing body may issue and sell tax anticipation notes if the district has adopted its current fiscal-year budget and expects taxes to arrive too late to pay projected expenses.
United States — Arizona
1 provisions
This section lets a district pursue voter-approved transaction privilege tax authority for multipurpose facilities and sets ballot, rate, collection, remittance, pamphlet, and fund-handling rules.
United States — Arizona
1 provisions
This section imposes an additional tobacco tax and directs that collected money be deposited into the tobacco products tax fund.
United States — Arizona
1 provisions
This section defines “tax court” for this chapter and says the court will be known as the Arizona tax court.
United States — Arizona
1 provisions
If tax is paid late, the director must collect interest; late filing can also trigger a monthly penalty, and unpaid tax, interest, or penalty becomes a lien.