United States — Arizona
ARS § 35-512
1 provisions
Government bodies may take tax-related actions for bonds, and may set a higher predetermined interest rate if federal income tax treatment changes, subject to limits.
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 § 42-1110
1 provisions
When a business is sold or closed, the seller must make a final tax return and payment within 15 days, successors must hold back enough purchase money for taxes and related charges, and the department must answer a seller’s certificate request within 15 days.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-5015
1 provisions
Some taxpayers may file and pay certain taxes electronically, and the department of revenue administers the electronic system.
Act or statute Open & ChatUnited States — Arizona
ARS § 20-417
1 provisions
A surplus lines broker who fails to remit the surplus lines tax may owe a civil penalty of up to $25 for each extra day late.
Act or statute Open & ChatUnited States — Arizona
ARS § 20-1097.07
1 provisions
A prepaid legal insurance corporation licensed under this article must pay the fees and taxes set by sections 20-167 and 20-224, and it may claim a premium tax credit if it qualifies under section 20-224.03.
Act or statute Open & ChatUnited States — Arizona
ARS § 28-8324
1 provisions
An aircraft with a due license tax cannot be registered until the tax is paid, and an aircraft that newly becomes subject to registration must be registered under section 28-8322.01.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-5023
1 provisions
For tax administration purposes, gross proceeds and gross income from a person’s taxable business activity are presumed to be the tax base until proven otherwise.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-5002
1 provisions
This section excludes specified taxes and freight costs from gross income, gross receipts, or gross proceeds, and requires a person who adds a charge for the tax to remit at least the amount collected to the department.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-19160
1 provisions
For certain delinquent mobile home taxes from a previous owner, the county treasurer must extend the payment deadline for one year if the current owner applies and pays a $5 fee.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-6013
1 provisions
Cities or towns using this tax must allow certain licensed persons to file electronic consolidated returns, and the department and licensees have related filing, remittance, and recordkeeping duties.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-11102
1 provisions
Certain government property is exempt from taxation, but some Arizona retirement-system property may still owe a government property lease tax or voluntary contributions.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-18059
1 provisions
If tax on property sold at a judicial sale or by certain fiduciaries has not been paid, the person making the sale must pay the taxes, penalties, and costs from the sale proceeds.
Act or statute Open & Chat