United States — Arizona
ARS § 43-1742
1 provisions
Certain individual income tax credits may be applied against tax due under this chapter, if the credit comes from items included in Arizona small business gross income.
Act or statute Open & Chat
Esheria Regulatory Atlas
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 § 43-505
1 provisions
Tax payments, interest, and penalties must be paid to the department, and the department must credit payments to unpaid tax before interest or penalties.
Act or statute Open & ChatUnited States — Arizona
ARS § 43-562
1 provisions
A spouse who controls or uses community income, and the spouse taxable on it, must pay the taxes on that income; if a joint return is filed, the spouses’ tax liability on aggregate income is joint and several.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-6207
1 provisions
Tax enforcement under this article follows the model city tax code rules, with a possible refund allowed for taxpayer error within the time allowed by that code.
Act or statute Open & ChatUnited States — Arizona
ARS § 48-3131
1 provisions
If certain district or county officials fail to create a tax lien or collect taxes, a person with evidence of a matured, unpaid, undisputed district debt may seek mandamus to force the act.
Act or statute Open & ChatUnited States — Arizona
ARS § 48-6406
1 provisions
The county board may put district-formation and tax questions to a vote; if the tax is approved, the district may levy it and the board must set the rate within statutory limits.
Act or statute Open & ChatUnited States — Arizona
ARS § 28-5607
1 provisions
A person who is not licensed as a supplier must pay the required fuel tax and a $25 administrative fee before importing motor fuel into the state, and may not import more than 16,000 gallons per calendar year.
Act or statute Open & ChatUnited States — Arizona
ARS § 28-8343
1 provisions
If an aircraft is a total loss, the insurer or other responsible person must file an affidavit with the department. The director then determines and reduces the registration fee and license tax, and may allow a tax credit for the owner. Violations are a class 2 misdemeanor.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-18053
1 provisions
Delinquent taxes generally accrue 16% simple interest per year until paid, but some delinquencies are exempt and the county treasurer may waive interest and penalties in limited cases.
Act or statute Open & ChatUnited States — Arizona
ARS § 43-1013
1 provisions
This section adds an income tax surcharge for higher-income filers and requires the department to separately account for and deposit the revenue into the student support and safety fund.
Act or statute Open & ChatUnited States — Arizona
ARS § 40-1141
1 provisions
County supervisors must levy a metropolitan public transit authority property tax each year when a transit authority has been established and extra funding is needed.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-17303
1 provisions
A residence qualifies for property tax deferral only if it is the taxpayer’s primary residence and meets several value, lien, and tax-payment requirements.
Act or statute Open & Chat