United States — Arizona
ARS § 43-582
1 provisions
Corporations meeting the tax-liability threshold must pay estimated tax during the year, usually in four installments, and underpayment can trigger a penalty.
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 § 42-18056
1 provisions
The county treasurer must accept certain partial tax payments, issue receipts or statements for them, and handle delinquent-tax payments in specified ways; the treasurer may also enter a qualifying payment plan and charge a limited fee.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-5202
1 provisions
A severance tax is levied on any severer, and the department must collect it.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-1104
1 provisions
The department generally must mail notices of additional tax due within four years, but several fraud, omission, amended-return, and federal-extension exceptions allow longer assessment periods.
Act or statute Open & ChatUnited States — Arizona
ARS § 9-500.06
1 provisions
Cities and towns may not discriminate against hospitality industry businesses in fee collection, and annual fee increases are capped by CPI-related limits.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-16210
1 provisions
If a property owner has appealed, the taxes on that property must be paid before they become delinquent.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-1117
1 provisions
A tax refund account is created in the state general fund, and the director must use it to pay refunds and transfer excess money to the state general fund.
Act or statute Open & ChatUnited States — Arizona
ARS § 12-169
1 provisions
The superior court in Maricopa County may adopt tax court procedure rules when needed to simplify tax court procedures and pleadings, and those tax court rules must be approved by the supreme court.
Act or statute Open & ChatUnited States — Arizona
ARS § 48-248
1 provisions
If a special taxing district acquires property, its governing board must pay the county treasurer any unpaid taxes on that property, including penalties and interest.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-1125
1 provisions
This section sets civil penalties for late filing, late payment, fraud, false returns, missing information, electronic payment failures, and certain tobacco-related violations.
Act or statute Open & ChatUnited States — Arizona
ARS § 28-8337
1 provisions
Aircraft in storage or under repair are taxed at $20 per aircraft, except aircraft taxed under section 28-8341. Owners must file a sworn affidavit with the department to qualify, and must notify the department and pay any prorated tax when the aircraft returns to use.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-6016
1 provisions
Cities, towns, and other taxing jurisdictions may tax mobile food vendors, and taxpayers must keep separate records by jurisdiction.
Act or statute Open & Chat