Tax law in United States — Arizona | Esheria Regulatory Atlas

Esheria Regulatory Atlas

Tax law in United States — Arizona

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

2,520 matching statutes

  • United States — Arizona

    ARS § 48-1910

    1 provisions

    The board of directors may buy and lease hospital-related property and may ask for a transaction privilege tax election, but it may not buy, rent, or use aircraft.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 28-8335

    1 provisions

    Aircraft based in this state and required to be registered are subject to an annual license tax, unless exempt.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 48-3760

    1 provisions

    The district may take tax-related actions and limit investment yield to help keep federal tax exclusion for bond interest.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 42-5165

    1 provisions

    Retailers may not tell the public or customers that the sales tax will be absorbed by the retailer, not added to the price, or refunded if added.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 35-604

    1 provisions

    Before filing the petition, the taxing district must adopt a resolution authorizing the filing and authorizing its attorney or special counsel to file and represent the district in the related federal district court proceedings.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 42-2251

    1 provisions

    This section defines terms used in the article, including software, executable code, source code, owner, related person, return, and tax-related computer software source code.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 48-1600

    1 provisions

    Tax money must be used only for the purpose of the levy, and any surplus in an unused fund may be moved to another fund with outstanding obligations.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 43-1150

    1 provisions

    This article may be cited as the Uniform Division of Income for Tax Purposes Act.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 48-4571

    1 provisions

    A district member who misses the prescribed payment date for a district tax or fee can be charged a civil penalty of up to $5,000 per day overdue. The district must sue in superior court to recover penalties under this section.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 43-204

    1 provisions

    This section repeals two specified income tax acts, while preserving existing rights, liabilities, suits, offenses, penalties, assessments, and forfeitures tied to those acts.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 42-6003

    1 provisions

    This section says a taxpayer generally does not have to pay the same transaction privilege tax to more than one city or town, and sets a process for resolving which municipality gets the tax.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 43-1741

    1 provisions

    Arizona residents may claim a credit for qualifying income taxes paid to another state or country, subject to several limits and anti-double-credit rules.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 42-6009

    1 provisions

    Cities, towns, and other taxing jurisdictions generally may not tax online lodging marketplaces, certain facilitated online lodging transactions, or covered operators, but licensed marketplaces can be taxed on some activity under specific conditions.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 43-1071

    1 provisions

    Residents may claim a credit for certain income taxes paid to another state or country, subject to conditions and limits.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 48-2707

    1 provisions

    District taxes on land in a drainage district may be paid separately from other property taxes, and the county treasurer must accept the payments and give a receipt.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 42-5352

    1 provisions

    Jet fuel excise tax is imposed on retail sellers and certain purchasers, with rates that change over time and an exemption/credit for some out-of-state tax situations.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 42-17256

    1 provisions

    City and town taxes become due, delinquent, and a lien on the assessed property at the same time as county taxes, and county-tax rules also apply to them. Special taxes and assessments must be levied and collected by city or town officers under the procedures set by law and local ordinances.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 12-163

    1 provisions

    Most tax-related actions described here must be assigned to the tax court, but certain title 42 chapter 11–16 tax cases may be filed in either court.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 43-1096

    1 provisions

    Nonresidents may claim a credit for certain income taxes paid to their state or country of residence, subject to several limits and conditions.

    Act or statute Open & Chat
  • United States — Arizona

    ARS § 48-2417

    1 provisions

    District taxes on qualifying agricultural-improvement-district property may be paid separately, and the county treasurer must accept the payment and issue a receipt.

    Act or statute Open & Chat