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.
Esheria Regulatory Atlas
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
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.
United States — Arizona
1 provisions
Aircraft based in this state and required to be registered are subject to an annual license tax, unless exempt.
United States — Arizona
1 provisions
The district may take tax-related actions and limit investment yield to help keep federal tax exclusion for bond interest.
United States — Arizona
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.
United States — Arizona
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.
United States — Arizona
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.
United States — Arizona
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.
United States — Arizona
1 provisions
This article may be cited as the Uniform Division of Income for Tax Purposes Act.
United States — Arizona
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.
United States — Arizona
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.
United States — Arizona
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.
United States — Arizona
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.
United States — Arizona
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.
United States — Arizona
1 provisions
Residents may claim a credit for certain income taxes paid to another state or country, subject to conditions and limits.
United States — Arizona
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.
United States — Arizona
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.
United States — Arizona
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.
United States — Arizona
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.
United States — Arizona
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.
United States — Arizona
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.