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
Cities, towns, and other taxing jurisdictions generally may not tax online lodging marketplaces, certain facilitated online lodging transactions, or covered operators, but licensed marketplaces can be taxed on some activity under specific conditions.
United States — Arizona
1 provisions
Residents may claim a credit for certain income taxes paid to another state or country, subject to conditions and limits.
United States — Arizona
1 provisions
District taxes on land in a drainage district may be paid separately from other property taxes, and the county treasurer must accept the payments and give a receipt.
United States — Arizona
1 provisions
Jet fuel excise tax is imposed on retail sellers and certain purchasers, with rates that change over time and an exemption/credit for some out-of-state tax situations.
United States — Arizona
1 provisions
City and town taxes become due, delinquent, and a lien on the assessed property at the same time as county taxes, and county-tax rules also apply to them. Special taxes and assessments must be levied and collected by city or town officers under the procedures set by law and local ordinances.
United States — Arizona
1 provisions
Most tax-related actions described here must be assigned to the tax court, but certain title 42 chapter 11–16 tax cases may be filed in either court.
United States — Arizona
1 provisions
Nonresidents may claim a credit for certain income taxes paid to their state or country of residence, subject to several limits and conditions.
United States — Arizona
1 provisions
District taxes on qualifying agricultural-improvement-district property may be paid separately, and the county treasurer must accept the payment and issue a receipt.
United States — Arizona
1 provisions
The county assessor must calculate taxable value for certain personal property using prescribed depreciation rules, and taxable value cannot exceed market value.
United States — Arizona
1 provisions
This section defines terms used in the article, including city, county, fiscal year, governing body, municipal corporation, school district, state, taxes, taxing district, and treasurer.
United States — Arizona
1 provisions
This section says the article and chapter 2 generally apply to administration of several listed taxes.
United States — Arizona
1 provisions
Some taxpayers must make estimated tax payments in installments, and the department must provide rules, forms, and instructions.