United States — Arizona
ARS § 42-2001
1 provisions
This section defines several tax-related terms, including “confidential information,” “report,” “return,” “tax administration,” “tax official,” and “taxpayer.”
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 § 42-18054
1 provisions
For mortgaged property, the county treasurer must send tax statements to the mortgagor, and on request to the mortgagee; a mortgagee who still has a tax statement after the mortgage is paid must return it or forward the information within 30 working days.
Act or statute Open & ChatUnited States — Arizona
ARS § 35-465.05
1 provisions
The treasurer may invest tax anticipation note proceeds and pledged taxes in eligible investments, and investment income must be used to reduce the related interest expense within the stated cap.
Act or statute Open & ChatUnited States — Arizona
ARS § 48-4021
1 provisions
This section lets the district board of directors put a community corrections tax election to voters and, if approved, levy either an excise tax or an ad valorem tax, but not both.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-17152
1 provisions
The county board of supervisors must assess, list, and total county property taxes, and it may not assess primary property taxes above 1% of limited property value for class three property.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-18057
1 provisions
A part owner may pay a share of the tax, and the county treasurer must issue a receipt and may allocate taxes for split or consolidated parcels under stated conditions.
Act or statute Open & ChatUnited States — Arizona
ARS § 48-254
1 provisions
If a special taxing district wants to increase secondary property taxes above last year’s level, the governing body must follow the statute’s notice, hearing, voting, and reporting steps.
Act or statute Open & ChatUnited States — Arizona
ARS § 43-583
1 provisions
Small business taxpayers with chapter 17 tax liability of at least $1,000 must pay estimated tax during the year.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-18051
1 provisions
The county treasurer must publish a tax notice, and taxpayers must pay before taxes become delinquent. The treasurer may also require electronic documentation for certain large or bulk payment submissions.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-17053
1 provisions
The county assessor must estimate personal property added to the tax roll when tax rates are being determined and taxes are levied.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-5167
1 provisions
Some taxpayers may apply for a use tax direct payment permit, and permit holders must self-assess and pay use tax directly to the department and report it on the department’s return.
Act or statute Open & ChatUnited States — Arizona
ARS § 42-18101
1 provisions
The county treasurer must use the chapter’s tax-lien procedures to collect unpaid delinquent taxes by selling tax liens and foreclosing redemption rights.
Act or statute Open & Chat