United States — Arizona
ARS § 48-2414
1 provisions
County supervisors must levy an agricultural improvement district tax each year and set the rate based on district acreage and required funds.
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 § 48-3165
1 provisions
The board of directors may convert certain district taxes into mortgage liens or contracts and may set their priority over other liens, subject to stated exceptions.
Act or statute Open & ChatUnited States — Arizona
ARS § 28-5804
1 provisions
Privately owned motor vehicles used exclusively as school buses get a separate tax classification, and the registering officer must collect the stated vehicle license tax amounts.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-2056
1 provisions
This section lets the department make closing agreements with taxpayers when tax noncompliance comes from extensive misunderstanding or misapplication of tax law, but only after attorney general approval and the required hearing-and-notice steps.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-3460
1 provisions
The department must redeem certain unused or spoiled Arizona tax stamps when a distributor presents them, and must redeem the unused amount of tax for registered meters under department rules.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-13056
1 provisions
Solar energy devices classified as personal property are valued using taxable original cost minus depreciation, and the owner must report that taxable original cost annually to the county assessor.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-5016
1 provisions
Certain telecommunications service taxpayers can claim a tax credit tied to unrecovered rate-assistance amounts, but they must claim it each tax period and cannot claim it if tax is unpaid past delinquency.
Act or statute Open & ChatUnited States — Arizona
ARS § 25-320.02
1 provisions
The court may order both parents to meet with a federally authorized tax practitioner if at least one parent is self-employed, and the practitioner must review records and report to the court.
Act or statute Open & ChatUnited States — Arizona
ARS § 28-8338
1 provisions
Salvage aircraft owners must file a sworn affidavit to qualify for the tax, pay a $5 annual license tax for aircraft in storage or being restored, and notify the department within 10 days after the aircraft returns to use.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-3303
1 provisions
Distributors must precollect certain tobacco taxes, remit them to the department, and obtain and affix revenue stamps for that purpose.
Act or statute Open & ChatUnited States — Arizona
ARS § 43-1026
1 provisions
A taxpayer who files an Arizona small business income tax return for the taxable year may not make certain additions or subtractions on the individual income tax return for amounts already correctly handled on the small business return.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-12159
1 provisions
A county assessor may reclassify certain reverted agricultural property as class two if the listed conditions are met, and the assessor then must revalue the property and issue a certificate. The owner must give that certificate to the county treasurer, who must refund any overpaid taxes if proof of payment is provided
Act or statute Open & Chat