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
Distributors of tobacco products other than cigarettes must pay the tax, file a sworn monthly return, and send the return and payment to the department by the twentieth day of the next month.
United States — Arizona
1 provisions
Some county boards may levy a hotel-related tax, the department must collect it, and the state treasurer must send the net revenues to the county each month.
United States — Arizona
1 provisions
This section lets the department disclose confidential tax information to listed taxpayers, representatives, government entities, and other specified agencies or officials, subject to written authorization and other stated conditions.
United States — Arizona
1 provisions
This section sets tax rates for several business classifications and assigns parts of collected tax revenue to distribution base amounts.
United States — Arizona
1 provisions
Retailers and utility businesses generally must collect the tax from the purchaser, give a receipt, and show the tax separately on the sale document, unless section 42-5167 applies.
United States — Arizona
1 provisions
The department must collect a tobacco tax on certain purchases made on an Indian reservation and deposit the money into specified funds.
United States — Arizona
1 provisions
Cider or malt liquor wholesalers selling for resale in the state must pay the tax, add it to the sales price, file a sworn monthly return, and send the tax payment to the department on time.
United States — Arizona
1 provisions
The district must levy and collect annual or contract replenishment taxes, notify municipal providers of amounts due, and municipal providers must pay by October 15.
United States — Arizona
1 provisions
The district can seek voter approval to levy an ad valorem tax, but it generally may not levy above the maximum rate then in effect except for general obligation bond debt service.
United States — Arizona
1 provisions
This section lets a school district get supplemental state aid when enough primary property tax revenue is uncollected or lost, and it sets out the application, payment, reporting, and repayment steps.
United States — Arizona
1 provisions
This section lets Arizona retaliate against out-of-state or foreign insurers by matching extra taxes, licenses, obligations, prohibitions, or restrictions imposed on Arizona insurers, with stated exceptions.
United States — Arizona
1 provisions
Certain users of use fuel must submit a remittance for unpaid tax, and the director prescribes the computation method.