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
The board may levy a transaction privilege tax on operating a municipal water delivery system if voters approve, but the tax rate cannot exceed 50 cents per thousand gallons, and water delivered for resale is exempt.
United States — Arizona
1 provisions
This section lists the situations in which tax may be abated and a property tax lien removed.
United States — Arizona
1 provisions
Tax-court disputes must be filed in Maricopa County superior court, and most tax, impost, or assessment actions filed in another county must be transferred to the tax court. A tax-court change of judge is allowed only for cause, and if a covered party requests one, the action may not be reassigned to the tax court.
United States — Arizona
1 provisions
The department must collect and administer certain city or town taxes, and it and each city or town must use an intergovernmental agreement for uniform administration, collection, audit, and licensing. The department may deny some city or town audit requests, and if it does, the city or town may not audit the taxpayer.
United States — Arizona
1 provisions
The board must estimate and certify district tax needs each year, the board of supervisors must levy enough tax plus at least 15% for delinquencies, and the county treasurer must issue receipts and continue collecting district taxes when required.
United States — Arizona
1 provisions
Most cigarettes subject to this chapter must carry the required tax stamp, and licensed distributors are responsible for applying stamps or tax indicia.
United States — Arizona
1 provisions
County tax officials must levy school district taxes and related additional taxes at prescribed rates, and some tax calculations are expressly barred from including a delinquency factor.
United States — Arizona
1 provisions
Certain underground storage tank tax provisions apply to the persons from whom that tax is collected, and the tax is administered like motor fuel tax.
United States — Arizona
1 provisions
The assessment and tax roll and cross-index must be delivered to the county treasurer by October 1 each year, and the county board of supervisors must adopt a tax-collection resolution after completing the roll.
United States — Arizona
1 provisions
This section requires local tax authorities to correct property tax levies and tax rates when levy-limit errors are noticed or found, and in some cases to place the difference into a separate fund for next year.
United States — Arizona
1 provisions
In certain counties, voters may approve a hotel-related tax; if approved, the department of revenue collects it and the state treasurer must deposit net revenues into the tourism fund.
United States — Arizona
1 provisions
Arizona imposes a tax on operating a municipal water delivery system, and the department collects it.