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 of directors must prepare an annual financial statement and estimate by July 1, certify the estimate, and the board of supervisors must levy a tax to raise that amount.
United States — Arizona
1 provisions
This section lets certain vendors or forest-products transporters apply for a fuel-tax refund, and allows the director to prescribe forms and handle the refund payment and deduction process.
United States — Arizona
1 provisions
Certain local governing bodies must levy an annual property tax to pay bond interest and principal, cap the levy to needed amounts, and keep the tax proceeds in a special segregated fund.
United States — Arizona
1 provisions
A certificate holder who wants to pay later taxes must show the certificate or registered receipt to the county treasurer, who records the payment and charges a $5 fee.
United States — Arizona
1 provisions
This section sets conditions for tax incentives in a military reuse zone, requires taxpayers to report annual tax-benefit information, and allows the department to revoke eligibility if the information is not provided.
United States — Arizona
1 provisions
This section allows a qualifying taxpayer to claim a credit against certain taxes, with income limits, caps, and filing rules.
United States — Arizona
1 provisions
This section requires health service district bond payments to be funded by taxes and other listed revenue sources, and sets annual certification, levy, collection, and payment duties for district and county officials.
United States — Arizona
1 provisions
This section tells how certain electric property values are allocated among taxing jurisdictions and defines “combined group.”
United States — Arizona
1 provisions
If a taxpayer wins a judgment, the county treasurer must pay it next fiscal year from property-tax monies unless an immediate refund is available; the judgment may instead be credited against remaining property taxes if both parties agree and the board of supervisors approves.
United States — Arizona
1 provisions
The county treasurer may investigate certain tax-related situations and must do so when a property owner or certificate holder applies; qualifying owners may also seek refund relief if tax was overpaid.
United States — Arizona
1 provisions
Certain state and county tax-collecting bodies must remit the portion of taxes collected for incorporated cities and towns to cities and towns in more than one county.
United States — Arizona
1 provisions
Tax must be paid annually by March 31, and the taxpayer must file a return with the payment.