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
Certain local taxing bodies must file boundary-change information with the department and county assessor by November 1, and the director may extend that filing deadline in limited cases.
United States — Arizona
1 provisions
Taxes under this chapter become due, delinquent, and a lien on the assessed real property at the same time as general county taxes; general revenue tax-collection rules apply so far as they fit; state lands are protected from district tax liens except for lessees’ or purchasers’ interests.
United States — Arizona
1 provisions
A municipality generally may not impose new or higher business taxes or fees without following the section’s notice and filing steps.
United States — Arizona
1 provisions
The listed agencies must provide specified tax decisions to named law libraries and publish them on their official websites; the supreme court must set rules for distributing certain tax memorandum decisions; any person may sue to enforce the section.
United States — Arizona
1 provisions
This section lets certain county supervisors call an election to approve a jail facilities excise tax, and it requires county and state officials to collect, transfer, use, and adjust the tax revenues in specified ways.
United States — Arizona
1 provisions
The department must annually record, assess, levy, collect, and deposit a tax tied to airline flight property, and the tax replaces other ad valorem taxes on that property.
United States — Arizona
1 provisions
County supervisors must levy a yearly drainage district tax, and if they do not, the assessor must levy it instead.
United States — Arizona
1 provisions
District tax payments may be made separately, and the county treasurer must accept them and issue a receipt.
United States — Arizona
1 provisions
Businesses that owe transaction privilege tax, and businesses in cities or towns with municipal privilege tax, must get the required license before operating and pay the stated fees.
United States — Arizona
1 provisions
This section sets when certain taxes must be paid and returns filed, including monthly, quarterly, annual, estimated, and electronic filing rules.
United States — Arizona
1 provisions
This section lets a qualifying district board seek voter approval to levy a transaction privilege tax, and if approved, levy and collect the tax within the stated limits.
United States — Arizona
1 provisions
The county treasurer must issue and deliver a tax bill to the sheriff after delinquent personal property tax, and the sheriff must seize and sell enough personal property to cover the taxes, interest, and sale costs.