Search statutes for “tax” | Esheria

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legal-2026.07.26-907

  1. Provision text match · United States — Arizona · en

    ARS § 48-1910

    unknown Act or statute Section 48-1910 — ARS § 48-1910

    ARS § 48-1910

    48-1910 - Powers of board of directors; transaction privilege tax; election 48-1910 . Powers of board of directors; transaction privilege tax; election A. The board of directors may purchase surgical instruments, hospital equipment, ambulance equipment and other property and supplies necessary for equipping a hospital, urgent care center, combined hospital a

    Topics: board powers, hospital operations, tax

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  2. Provision text match · United States — Arizona · en

    ARS § 28-8335

    unknown Act or statute Section 28-8335 — ARS § 28-8335

    ARS § 28-8335

    28-8335 - License tax; tax rate 28-8335 . License tax; tax rate A. An annual license tax is imposed on all aircraft based in this state and required to be registered pursuant to this article, unless an exemption for the aircraft is established pursuant to this article. The license tax is payable to the department on initial registration and annually pursuant

    Topics: aircraft licensing, tax

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  3. Provision text match · United States — Arizona · en

    ARS § 48-3760

    unknown Act or statute Section 48-3760 — ARS § 48-3760

    ARS § 48-3760

    48-3760 - Federal income tax considerations 48-3760 . Federal income tax considerations The district may make any covenant, order any rebate, file any tax return, report any information and order the limitation on the yield of any investment made with the proceeds from the sale of its bonds or with taxes, revenues or other income pledged, held in trust or ot

    Topics: bonds, tax

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  4. Provision text match · United States — Arizona · en

    ARS § 42-5165

    unknown Act or statute Section 42-5165 — ARS § 42-5165

    ARS § 42-5165

    42-5165 - Retailer; advertising absorption of tax prohibited; penalty 42-5165 . Retailer; advertising absorption of tax prohibited; penalty It is unlawful for any retailer to advertise or hold out or state to the public or to any customer or purchaser, directly or indirectly, that the tax or any part of the tax imposed by this article will be assumed or abso

    Topics: retail, tax

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  5. Provision text match · United States — Arizona · en

    ARS § 35-604

    unknown Act or statute Section 35-604 — ARS § 35-604

    ARS § 35-604

    horizing filing of petition and representation of district by attorney Before the filing of the petition referred to in section 35-603, the taxing district shall adopt a resolution authorizing the filing thereof and authorizing its duly and regularly elected or appointed attorney, or special counsel appointed for such purpose, to file the petition and to rep

    Topics: local government, procedure, tax

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  6. Provision text match · United States — Arizona · en

    ARS § 42-2251

    unknown Act or statute Section 42-2251 — ARS § 42-2251

    ARS § 42-2251

    same meaning prescribed by section 42-2001. 6. "Software" includes computer software source code and computer software executable code. 7. "Tax-related computer software source code" means the computer source code for any computer software program intended for accounting, tax return preparation or compliance or tax planning.

    Topics: software, tax

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  7. Provision text match · United States — Arizona · en

    ARS § 48-1600

    unknown Act or statute Section 48-1600 — ARS § 48-1600

    ARS § 48-1600

    48-1600 - Use of tax funds; transfer of surplus funds 48-1600 . Use of tax funds; transfer of surplus funds All money raised by taxation on the estimated assessment and levy for purposes required by this chapter shall be applied to the objects for which the levy is made and shall be used for no other purposes, except that if there is a surplus in a fund at a

    Topics: tax

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  8. Provision text match · United States — Arizona · en

    ARS § 43-1150

    unknown Act or statute Section 43-1150 — ARS § 43-1150

    ARS § 43-1150

    43-1150 - Short title 43-1150 . Short title This article may be cited as the uniform division of income for tax purposes act.

    Topics: tax

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  9. Provision text match · United States — Arizona · en

    ARS § 48-4571

    unknown Act or statute Section 48-4571 — ARS § 48-4571

    ARS § 48-4571

    48-4571 - Violations; civil penalties 48-4571 . Violations; civil penalties A. A district member that fails to pay any tax or fee charged by the district by the prescribed date is subject to a civil penalty of not more than five thousand dollars per day that the assessment or fee is overdue. B. The district shall bring an action to recover penalties under th

    Topics: district enforcement, fees, tax

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  10. Provision text match · United States — Arizona · en

    ARS § 43-204

    unknown Act or statute Section 43-204 — ARS § 43-204

    ARS § 43-204

    43-204 - Repeal; savings clause 43-204 . Repeal; savings clause The "income tax act of 1933", being sections 73-1501 to 73-1551, inclusive, as amended, Arizona code of 1939, is repealed. The "income tax act of 1954", as amended, Arizona Revised Statutes of 1956, is also repealed. Such repeals shall not affect any act done or any right accruing or accrued, or

    Topics: income tax, liability preservation, tax

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  11. Provision text match · United States — Arizona · en

    ARS § 42-6003

    unknown Act or statute Section 42-6003 — ARS § 42-6003

    ARS § 42-6003

    42-6003 - Multi-municipal taxes; determination of municipality entitled to levy and collect taxes; appeal; definitions 42-6003 . Multi-municipal taxes; determination of municipality entitled to levy and collect taxes; appeal; definitions A. Except as otherwise provided in this section, a taxpayer who has paid transaction privilege taxes on a transaction to a

    Topics: municipal tax appeals, tax dispute resolution, transaction privilege tax

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  12. Provision text match · United States — Arizona · en

    ARS § 43-1741

    unknown Act or statute Section 43-1741 — ARS § 43-1741

    ARS § 43-1741

    43-1741 - Credit for income taxes paid to other states; definitions 43-1741. Credit for income taxes paid to other states; definitions A. Subject to the following conditions, residents of this state are allowed a credit against the taxes imposed by this chapter for net income taxes imposed by and paid to another state or country on income taxable under this

    Topics: composite income tax return, foreign tax credit, income tax credit, state taxes

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  13. Provision text match · United States — Arizona · en

    ARS § 42-6009

    unknown Act or statute Section 42-6009 — ARS § 42-6009

    ARS § 42-6009

    42-6009 - Online lodging; definitions 42-6009 . Online lodging; definitions A. Except as provided by this section, a city, town or other taxing jurisdiction may not levy a transaction privilege, sales, use, franchise or other similar tax or fee, however denominated, on the business of operating an online lodging marketplace or, in the case of an online lodgi

    Topics: local taxes, online lodging, sales tax, transaction privilege tax

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  14. Provision text match · United States — Arizona · en

    ARS § 43-1071

    unknown Act or statute Section 43-1071 — ARS § 43-1071

    ARS § 43-1071

    43-1071 - Credit for income taxes paid to other states; definitions 43-1071 . Credit for income taxes paid to other states; definitions A. Subject to the following conditions, residents are allowed a credit against the taxes imposed by this chapter for net income taxes imposed by and paid to another state or country on income taxable under this chapter: 1. T

    Topics: cross-border taxation, income tax credit

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  15. Provision text match · United States — Arizona · en

    ARS § 48-2707

    unknown Act or statute Section 48-2707 — ARS § 48-2707

    ARS § 48-2707

    48-2707 - Payment of district taxes without paying other taxes 48-2707 . Payment of district taxes without paying other taxes A. When a parcel of land located in a drainage district is assessed for district taxes, the tax and each installment thereof may be paid separately and without at the same time paying other property taxes assessed against the same pro

    Topics: district tax administration, property tax payment

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  16. Provision text match · United States — Arizona · en

    ARS § 42-5352

    unknown Act or statute Section 42-5352 — ARS § 42-5352

    ARS § 42-5352

    42-5352 - Levy of tax 42-5352 . Levy of tax A. A jet fuel excise tax is levied on every person engaging or continuing in the business of the retail sale of jet fuel. The jet fuel excise tax levied on the purchase of jet fuel by each purchaser of jet fuel in each calendar year shall be as follows: 1. The first ten million gallons of jet fuel shall be taxed at

    Topics: excise tax, fuel tax, sales tax, use tax

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  17. Provision text match · United States — Arizona · en

    ARS § 42-17256

    unknown Act or statute Section 42-17256 — ARS § 42-17256

    ARS § 42-17256

    42-17256 - Application of tax law to municipal taxes; special taxes and assessments 42-17256 . Application of tax law to municipal taxes; special taxes and assessments A. General city and town taxes that are levied and assessed under this article are due and become delinquent and attach to and become a lien on the assessed property at the same time as county

    Topics: municipal taxes, special assessments, tax collection

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  18. Provision text match · United States — Arizona · en

    ARS § 12-163

    unknown Act or statute Section 12-163 — ARS § 12-163

    ARS § 12-163

    12-163 - Assignment to tax court 12-163 . Assignment to tax court A. Except as provided in subsection B of this section, if it appears from the pleadings or other pleadings filed with the superior court that an action involves the imposition, assessment or collection of a tax, including all questions of law and fact relating to disputes about taxes, or the p

    Topics: appeals, court filing, forum assignment, tax disputes

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  19. Provision text match · United States — Arizona · en

    ARS § 43-1096

    unknown Act or statute Section 43-1096 — ARS § 43-1096

    ARS § 43-1096

    43-1096 - Credit for income taxes paid by nonresident; definitions 43-1096 . Credit for income taxes paid by nonresident; definitions A. Subject to the following conditions, nonresidents shall be allowed a credit against taxes imposed by this title for net income taxes imposed by and paid to the state or country of residence on income taxable under this titl

    Topics: foreign tax credit, income tax credit, nonresident taxation

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  20. Provision text match · United States — Arizona · en

    ARS § 48-2417

    unknown Act or statute Section 48-2417 — ARS § 48-2417

    ARS § 48-2417

    48-2417 - Payment of district taxes without paying other taxes 48-2417 . Payment of district taxes without paying other taxes A. When a parcel of land located in an agricultural improvement district is assessed for district taxes, the tax or any installment thereof may be paid separately and without at the same time paying other property taxes assessed and l

    Topics: district taxes, property tax payment

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