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
An estate or trust that is resident in Arizona and another state or country may claim a credit for net income taxes paid to the other jurisdiction, subject to proportional limits and an exception for income sourced in Arizona.
United States — Arizona
1 provisions
A county treasurer must apply a warrant tendered for county debt or taxes by crediting it when it is short and by marking the debt or tax paid and endorsing the warrant when it is larger.
United States — Arizona
1 provisions
County boards must annually levy a tax on property not in a school district, and county treasurers must send the money to the state treasurer for the state general fund.
United States — Arizona
1 provisions
For authorized insurers, the premium tax is treated as payment in full instead of other listed state and local taxes, licenses, and excises, with specific exceptions. The section also bars additional taxes on insurers and their agents by the state and local governments, subject to subsection A.
United States — Arizona
1 provisions
A fiduciary may adjust principal and income to address tax-related shifts between income and remainder beneficiaries, and in some cases the estate or trust must reimburse principal from income.
United States — Arizona
1 provisions
The authority may approve a hotel tax by majority vote, the tax must be collected by the department of revenue if levied, and monthly net revenues must be sent to the authority.
United States — Arizona
1 provisions
This section requires county tax officials to send deferred-tax notices and requires taxpayers to file a new deferral claim and report certain changes.
United States — Arizona
1 provisions
A qualifying county board may place a county capital projects tax before voters, and if approved the tax may be levied and collected subject to a rate cap and timing limits.
United States — Arizona
1 provisions
This section defines several terms used in the article, including automotive recycler, industrial account, lead acid battery, peace officer, and used automotive components dealer.
United States — Arizona
1 provisions
This section sets qualifications for tax court judges, judges pro tempore, and court commissioners serving in the tax court.
United States — Arizona
1 provisions
The registering officer must collect use tax when a vehicle title transfer or registration is applied for, issue a receipt, and not process the application until the tax is paid.
United States — Arizona
1 provisions
The department must yearly record, assess, levy, collect, and deposit a tax on private car companies’ property values, with delinquent taxes accruing interest.