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
Distributors must use the correct stamps for cigarettes bought on an Indian reservation by enrolled tribal members, depending on whether the tribe taxes tobacco or exempts its members.
United States — Arizona
1 provisions
If a county, city, or town proposes a primary property tax increase above the prior year (excluding new construction), the governing body must give public notice, issue a press release, hold a hearing, and follow roll-call voting rules.
United States — Arizona
1 provisions
Arizona bars state and local governments from adding extra taxes, fees, or assessments on marijuana sales and related marijuana business activities, with limited exceptions.
United States — Arizona
1 provisions
This section lets certain taxpayers and the department bring tax disputes to tax court, sets a 30-day filing deadline, and limits some low-value department appeals unless the dispute involves substantial significance.
United States — Arizona
1 provisions
This section says delinquent tax on a liable person’s property is collected under the chapter’s delinquent-tax procedures, with a special rule for certain mobile homes.
United States — Arizona
1 provisions
Certain local governments may not levy primary property taxes above the section’s computed limit, and excess collections must be kept in a separate fund and used to reduce next year’s levy.
United States — Arizona
1 provisions
The department must maintain an individual income tax model, use procedures that protect taxpayer confidentiality, answer certain legislative staff requests for fiscal impact estimates, and later give specified staff direct access after the modernization project is completed.
United States — Arizona
1 provisions
This section lets district taxes be levied and collected, and sets rules for how certain district taxes may be apportioned, capped, or paid over time.
United States — Arizona
1 provisions
This section says certain property taxes become liens on the assessed property, and the lien generally attaches on January 1 of the tax year.
United States — Arizona
1 provisions
This section requires the registering officer to collect the vehicle license tax at registration and to show the taxpayer how much each recipient gets and how much is owed. It also sets vehicle license tax amounts and minimums for different vehicle types, including trailers and certain off-highway vehicles, and defines
United States — Arizona
1 provisions
Certain users must pay the tax on taxable tangible personal property if it was not already collected, and in-state retailers and utility businesses must collect the tax from buyers unless an exemption or direct payment rule applies.
United States — Arizona
1 provisions
The county assessor and each fire district board must send specified property-value information by February 10, and those values cannot be changed for official levy-limit and tax-rate calculations after that date unless the property tax oversight commission approves.