United States — Arizona
ARS § 42-11001
1 provisions
This section defines key terms used in chapters 11 through 19 of the title, mainly for property tax administration.
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2,520 matching statutes
United States — Arizona
1 provisions
This section defines key terms used in chapters 11 through 19 of the title, mainly for property tax administration.
United States — Arizona
1 provisions
This provision sets when the tax must be paid, depending on whether the return is on a calendar year or fiscal year, with special due dates for S corporations and tax-exempt organizations with unrelated business taxable income.
United States — Arizona
1 provisions
The county board of supervisors must compute and report the amount of property taxes otherwise payable on remote municipal property by the third Thursday in August.
United States — Arizona
1 provisions
Qualified electors may vote to levy a tax on certain gross proceeds or gross income, and the department of revenue must collect it if levied.
United States — Arizona
1 provisions
A permitted transportation network company and a transportation network company driver cannot be required to pay transaction privilege tax, or a similar tax, on covered transportation network service transactions.
United States — Arizona
1 provisions
Range livestock are assessed and taxed like real property, except as provided in section 42-11126. A brand owner who sells part of the livestock before taxes are due may pay the tax on the sold animals, and those animals are then released from the lien.
United States — Arizona
1 provisions
If certain district or county tax officers fail to take needed steps to create a tax lien or collect taxes, a person owed matured and unpaid district debt may seek mandamus to force performance.
United States — Arizona
1 provisions
Cities, towns, and similar taxing jurisdictions must tax covered food sales uniformly and generally may not tax several food-related transactions and packaging uses.
United States — Arizona
1 provisions
The state loan commissioners may issue and sell Arizona tax anticipation bonds if specified appropriations and tax levies exist and tax proceeds will not reach the treasury in time to pay cash expenses.
United States — Arizona
1 provisions
If tax paid under the first calendar year's law is more than the tax imposed by section 43-921, the excess must be refunded or credited to the taxpayer.
United States — Arizona
1 provisions
The district may take specified tax-related actions tied to its bonds to help retain the federal income tax exclusion for bond interest.
United States — Arizona
1 provisions
The county school superintendent and school district governing boards must prepare, file, and certify annual school-funding and property-tax estimates on set dates, and the property tax oversight commission must review certain calculations.