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
If sold land reverts to the state, the state land department must notify county officials right away, and the assessor must cancel the land’s assessment while the county tax official must charge off taxes levied against it.
United States — Arizona
1 provisions
A taxpayer may give the secured party a copy of the certificate of deferral, and the secured party must refund escrowed property-tax money within 30 days after receiving it.
United States — Arizona
1 provisions
Certain organizations are exempt from the taxes imposed under this title, including some section 501 organizations, some insurance companies, and nonprofit medical marijuana dispensaries.
United States — Arizona
1 provisions
A taxpayer is treated as taxable in another state for income allocation and apportionment if the taxpayer is subject to certain state taxes there, or if the state has jurisdiction to impose a net income tax.
United States — Arizona
1 provisions
The county treasurer must keep a delinquent tax record listing the properties, owners of record, and amounts due for taxes, penalties, and interest.
United States — Arizona
1 provisions
A reporting person may claim a use fuel tax credit if specified tax and use conditions are met, and must submit evidence required by the department.
United States — Arizona
1 provisions
Certain counties may levy a county use tax on electricity if the population and vote conditions are met.
United States — Arizona
1 provisions
This section creates a special motor-vehicle tax class for privately owned vehicles used only for ambulance or fire fighting services, and requires the registering officer to collect a license tax before registration.
United States — Arizona
1 provisions
The director is responsible to the governor and must perform several reporting, rulemaking, assistance, and delegation duties. The director may also make a reciprocal tax agreement with another state’s taxing authority.
United States — Arizona
1 provisions
Special taxing districts must use only whole parcels in certain proposed boundary submissions, and they may not split parcels. Property owners can request boundary changes or accept or reject a proposed consolidation. The county assessor may consolidate split parcels and must give at least 30 days’ notice first.
United States — Arizona
1 provisions
The county treasurer must request an assessor to value omitted property, enter that valuation on the tax roll, and notify the taxpayer of any proposed correction.
United States — Arizona
1 provisions
This section makes several tax-related acts criminal and can also impose a civil penalty for a frivolous or obstructive tax return.