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 trust income taxes are unpaid when the income is distributable, the income is taxable to the beneficiaries when distributed; nonresident beneficiaries are taxed only on income from sources within the state.
United States — Arizona
1 provisions
A city or town may sue to collect an unpaid local license, business, or occupation tax.
United States — Arizona
1 provisions
A community college district board may seek voter approval for a secondary property tax levy when primary property tax revenue is insufficient, but it must pass a resolution and follow election and notice requirements.
United States — Arizona
1 provisions
This section sets tax rates for certain government property improvements and requires the Department of Revenue to adjust and publish updated rates each year.
United States — Arizona
1 provisions
This section imposes telecom-related taxes on providers and certain public service corporations, and requires providers to show the tax as a separate invoice line item.
United States — Arizona
1 provisions
If replenishment taxes are unpaid when due, the district must charge 1% interest per month or part of a month. The district may sue to collect the delinquent tax, and the court may add interest and a civil penalty up to $1,000 per day. Knowingly filing false or fraudulent required reports to evade the chapter is a clas
United States — Arizona
1 provisions
County, city, and town expense estimates must include specified budget items and cannot exceed the applicable expenditure limitation.
United States — Arizona
1 provisions
Prepaid dental plan organizations must pay a 2.0% tax on prepaid net charges, by the dates set in section 20-224 and in the form the director prescribes.
United States — Arizona
1 provisions
Tax debts, interest, increases, and penalties may be collected in tax court, and the attorney general or county attorney must seek an injunction against the taxpayer if the department requests it.
United States — Arizona
1 provisions
A person under 19 who is doing business in the state does not have to get a transaction privilege tax license or pay the listed taxes if annual gross sales or gross income from the business is not more than $10,000.
United States — Arizona
1 provisions
Taxpayers may claim a credit for accounting and reporting expenses, subject to filing and payment conditions.
United States — Arizona
1 provisions
The board of supervisors may levy a county property tax for road purposes, and must collect it in the same way and at the same time as other primary property taxes.