Tax law in United States — Arizona | Esheria Regulatory Atlas

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 § 43-221

    1 provisions

    A joint legislative committee is created to review Arizona income tax credits and report its findings.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 43-223

    1 provisions

    New individual or corporate income tax credits must include a review year and a purpose clause.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 42-6103

    1 provisions

    Certain counties under 1.5 million population may levy a county general excise tax if their board of supervisors votes unanimously; the department must collect it if levied.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 42-1114

    1 provisions

    The department may sue to collect unpaid taxes and related amounts, and the department of law must prosecute the action.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 42-17311

    1 provisions

    Deferred property taxes, interest, and costs become due when specified events happen, and the county assessor must immediately notify the county treasurer and state treasurer if the assessor believes one of those events occurred.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 42-5044

    1 provisions

    Certain out-of-state sellers and marketplace facilitators that exceed listed sales thresholds must register, remit transaction privilege tax, and report tax due.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 42-18118

    1 provisions

    The county treasurer must issue a certificate of purchase to each purchaser or assignee, may use a registered certificate instead of a paper certificate, and must charge a $10 fee for each certificate.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 42-18353

    1 provisions

    If the section 42-18351 situation exists and the board of supervisors approves, the county treasurer must prepare and present a certificate of removal and abatement, and then delete the covered tax, interest, and penalty records and note the deletion.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 20-224.05

    1 provisions

    This section allows a premium tax credit for certain health insurance certificates and sets limits on the credit amount.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 42-19002

    1 provisions

    The county assessor must enter personal property valuations on the personal property tax roll, and the roll must contain specified owner, property, location, and tax-rate information.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 42-5163

    1 provisions

    Taxes, added amounts, interest, and penalties become a personal debt of the taxpayer when due and payable, and the state may collect them through a tax-court action brought by the attorney general if the director requests it.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 42-1123

    1 provisions

    The department must charge, add, and pay interest on tax overpayments, underpayments, deficiencies, and certain refunds under the rules in this section.

    Act or statute Open & Chat