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
The board may choose to make voluntary payments to taxing jurisdictions instead of taxes, but if it does, it must notify the county assessor by April 1 and split payment to the county treasurer on the stated November and May deadlines.
United States — Arizona
1 provisions
If property tax is assessed to a person acting as agent or representative for another, that person has a lien on the property, or on the principal’s property in the fiduciary’s possession, until indemnified or reimbursed.
United States — Arizona
1 provisions
A corporation’s powers can be suspended or forfeited if required tax, penalty, or interest is not paid by the stated deadlines.
United States — Arizona
1 provisions
A special taxing district impact statement is required before certain district-creation or boundary-change steps, and the board of supervisors may require a reasonable bond from the person proposing creation.
United States — Arizona
1 provisions
The director must refuse registration in specified nonpayment cases, and the department cannot renew a refused registration until the unpaid amounts are paid.
United States — Arizona
1 provisions
After bonds are issued, the issuing governing body or board must levy enough tax to cover bond interest and maturity payments, and the treasurer must set up and fund interest and redemption funds for the bonds.
United States — Arizona
1 provisions
The board must levy an annual groundwater replenishment tax, the district must notify affected members by August 15, and members with debit balances must pay by October 15.
United States — Arizona
1 provisions
If voters approve it at a countywide election, a county with at least 1.2 million people must levy a county transportation excise tax and the department must collect it.
United States — Arizona
1 provisions
The district must levy a transaction privilege tax on covered business activity, the board may set different percentage rates, and the state treasurer must remit monthly net revenues to the district.
United States — Arizona
1 provisions
Incorporated cities and towns may tax retail spirituous-liquor businesses and charge a permit tax or fee, but the section does not apply to licensed wholesalers.
United States — Arizona
1 provisions
Courts in this state must recognize and enforce certain out-of-state tax liabilities, and eligible out-of-state officials may sue here to collect those taxes.
United States — Arizona
1 provisions
After an affidavit of affixture is recorded, a mobile home stays on the personal property tax roll until the next tax rolls are prepared, then moves to the real property tax roll and is treated as a fixture and real property improvement.