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
Surplus lines brokers must remit a 3% tax on covered premiums, collect it from the insured, and return unearned tax when the policy ends. They also must not absorb or rebate the tax.
United States — Arizona
1 provisions
If the electors approve it, the department of revenue must collect an excise tax on motor vehicle leasing and renting in the authority.
United States — Arizona
1 provisions
A person with a tax imposed or levied cannot challenge the tax’s validity or amount if certain related taxes remain unpaid.
United States — Arizona
1 provisions
The county treasurer must keep a correct record of all real property tax lien sales and include specified details about each sale, purchaser, redemption, assignment, and deed.
United States — Arizona
1 provisions
The county treasurer must mail a corrected billing to the taxpayer when one of the listed correction or court events occurs. Taxes become delinquent if not paid within 90 days after the corrected billing is mailed, and overpaid taxes must be refunded with interest within 90 days after the tax roll is corrected.
United States — Arizona
1 provisions
Title insurers are taxed on income instead of the premium tax rules in section 20-224.
United States — Arizona
1 provisions
Insurers may claim a premium tax credit for preapproved voluntary cash contributions to a school tuition organization, subject to conditions and limits.
United States — Arizona
1 provisions
The district board may call an election to authorize a district ad valorem tax, but the district may not levy above the maximum rate then in effect.
United States — Arizona
1 provisions
This section says article 1 controls administration, collection, and enforcement of the taxes in this article, with special exceptions for certain municipal water delivery systems and department employees.
United States — Arizona
1 provisions
Certain wineries, breweries, distillers, and direct shipment licensees must pay the applicable tax, file a sworn annual return, remit the tax to the department, and use electronic filing when required.
United States — Arizona
1 provisions
The district must levy and collect annual or contract replenishment taxes, send statements, deposit the money into the special fund, and notify the director if a payment is over 90 days late.
United States — Arizona
1 provisions
This section imposes a tax on storing, using, or consuming certain tangible personal property in the state, sets the tax rate, and makes purchasers liable unless a qualifying receipt relieves them of further liability.