Arizona Revised Statutes
Title 42 - Taxation

§ 42-1001 - Definitions - 42-1001. Definitions In this title, unless the context otherwise requires:...

§ 42-1002 - Department of revenue; director; appointments; compensation - 42-1002. Department of revenue; director; appointments; compensation A. There is...

§ 42-1003 - Department organization; director's staff; deputy director; assistant directors; fingerprinting; consumer reports; definitions - 42-1003. Department organization; director's staff; deputy director; assistant directors; fingerprinting;...

§ 42-1004 - General powers and duties of the department; res judicata; remedies; enforcement; special collections account - 42-1004. General powers and duties of the department; res judicata;...

§ 42-1005 - Powers and duties of director - 42-1005. Powers and duties of director A. The director shall...

§ 42-1006 - Interrogatories to taxpayers; power to require information; classification - 42-1006. Interrogatories to taxpayers; power to require information; classification A....

§ 42-1007 - Service of process upon the director - 42-1007. Service of process upon the director If an action...

§ 42-1008 - Employee preparation of tax returns for compensation prohibited - 42-1008. Employee preparation of tax returns for compensation prohibited An...

§ 42-1009 - Department of revenue tax system modernization project advisory committee; membership - 42-1009. Department of revenue tax system modernization project advisory committee;...

§ 42-1051 - Definitions - 42-1051. Definitions In this article, unless the context otherwise requires:...

§ 42-1052 - Suits to enforce state tax; comity - 42-1052. Suits to enforce state tax; comity If authorized by...

§ 42-1053 - Recognition and enforcement of other states' taxes - 42-1053. Recognition and enforcement of other states' taxes A. The...

§ 42-1101 - Application - 42-1101. Application This article and chapter 2 of this title...

§ 42-1101.01 - Definitions - 42-1101.01. Definitions In this article, unless the context otherwise requires:...

§ 42-1102 - Taxpayer bonds; definition - 42-1102. Taxpayer bonds; definition A. If the department deems it...

§ 42-1103 - Enjoining delinquent taxpayer from engaging or continuing in business - 42-1103. Enjoining delinquent taxpayer from engaging or continuing in business...

§ 42-1103.01 - Action to enjoin return preparers - 42-1103.01. Action to enjoin return preparers A. The director may...

§ 42-1103.02 - Understatement of taxpayer's liability by return preparer; civil penalty; definition - 42-1103.02. Understatement of taxpayer's liability by return preparer; civil penalty;...

§ 42-1103.03 - Suspension from electronic filing program - 42-1103.03. Suspension from electronic filing program A. The department may...

§ 42-1104 - Statute of limitation; exceptions - 42-1104. Statute of limitation; exceptions A. For the taxes to...

§ 42-1105 - Taxpayer identification, verification and records; retention - 42-1105. Taxpayer identification, verification and records; retention A. The federal...

§ 42-1105.01 - Signatures; return preparers and electronic return preparers; definition - 42-1105.01. Signatures; return preparers and electronic return preparers; definition Any...

§ 42-1105.02 - Date of filing by electronic means; definitions - 42-1105.02. Date of filing by electronic means; definitions A. Any...

§ 42-1105.03 - Unauthorized disclosure; violation; classification - 42-1105.03. Unauthorized disclosure; violation; classification A return preparer, electronic return...

§ 42-1106 - Time limitations for credit and refund claims - 42-1106. Time limitations for credit and refund claims A. The...

§ 42-1107 - Extension of time for filing returns - 42-1107. Extension of time for filing returns A. The department,...

§ 42-1108 - Audit; deficiency assessments; nonaudit adjustments; electronic filing - 42-1108. Audit; deficiency assessments; nonaudit adjustments; electronic filing A. If...

§ 42-1109 - Failure to file return; false or fraudulent return; limited scope review; mandamus; order to produce documents; electronic portal - 42-1109. Failure to file return; false or fraudulent return; limited...

§ 42-1110 - Successor liability for tax - 42-1110. Successor liability for tax A. The taxes administered pursuant...

§ 42-1111 - Jeopardy assessments - 42-1111. Jeopardy assessments A. If the department believes that the...

§ 42-1112 - Enforcement powers and duties - 42-1112. Enforcement powers and duties In performing its duties pursuant...

§ 42-1113 - Closing agreements - 42-1113. Closing agreements The department or any person authorized in...

§ 42-1114 - Suit to recover taxes - 42-1114. Suit to recover taxes A. The department may bring...

§ 42-1115 - Payment under protest - 42-1115. Payment under protest The department shall account for amounts...

§ 42-1116 - Disposition of tax revenues - 42-1116. Disposition of tax revenues A. The department of revenue...

§ 42-1116.01 - Department of revenue administrative fund - 42-1116.01. Department of revenue administrative fund A. The department of...

§ 42-1116.02 - Department of revenue tax fraud interdiction fund; uses - 42-1116.02. Department of revenue tax fraud interdiction fund; uses A....

§ 42-1117 - Tax refund account - 42-1117. Tax refund account A. A tax refund account is...

§ 42-1118 - Refunds, credits, offsets and abatements - 42-1118. Refunds, credits, offsets and abatements A. If the department...

§ 42-1119 - Denial of refund - 42-1119. Denial of refund A. If the department disallows any...

§ 42-1120 - Overpayment and underpayment; spouses; trusts and estates - 42-1120. Overpayment and underpayment; spouses; trusts and estates A. If...

§ 42-1121 - Overpayment and underpayment in different tax years - 42-1121. Overpayment and underpayment in different tax years A. If...

§ 42-1122 - Setoff for debts to state agencies, political subdivisions and courts; revolving fund; penalties; definitions - 42-1122. Setoff for debts to state agencies, political subdivisions and...

§ 42-1123 - Interest - 42-1123. Interest A. If it is provided by law that...

§ 42-1124 - Failure to affix stamps or pay or account for tax; forfeiture of commodity; sale of forfeited commodity; effect of seizure and sale; request for administrative hearing; definitions - 42-1124. Failure to affix stamps or pay or account for...

§ 42-1125 - Civil penalties; definition - 42-1125. Civil penalties; definition A. If a taxpayer fails to...

§ 42-1125.01 - Civil penalties for return preparers, electronic filing and payment participants - 42-1125.01. Civil penalties for return preparers, electronic filing and payment...

§ 42-1126 - Fee for bad checks; definition - 42-1126. Fee for bad checks; definition A. The department may...

§ 42-1127 - Criminal violation; classification; place of trial; definitions - 42-1127. Criminal violation; classification; place of trial; definitions A. It...

§ 42-1128 - Recovery of collection costs - 42-1128. Recovery of collection costs A. A taxpayer who fails...

§ 42-1129 - Payment of tax by electronic funds transfer - 42-1129. Payment of tax by electronic funds transfer A. The...

§ 42-1130 - Temporary tax relief for out-of-state employees and out-of-state businesses; disaster recovery; notice; definitions - 42-1130. Temporary tax relief for out-of-state employees and out-of-state businesses;...

§ 42-1131 - Electronic signatures; definition - 42-1131. Electronic signatures; definition A. The department shall accept or...

§ 42-1151 - Lien - 42-1151. Lien A. If any tax, interest, penalty or other...

§ 42-1152 - Filing of lien; notice; recording - 42-1152. Filing of lien; notice; recording A. The notice prescribed...

§ 42-1153 - Release or subordination of lien - 42-1153. Release or subordination of lien A. The department, at...

§ 42-1154 - Priority of tax claim - 42-1154. Priority of tax claim A. The amounts required to...

§ 42-1155 - Voluntary liens on property; security for delinquent taxes - 42-1155. Voluntary liens on property; security for delinquent taxes The...

§ 42-1201 - Levy and distraint; definition - 42-1201. Levy and distraint; definition A. If a person liable...

§ 42-1202 - Surrender of property subject to levy; definition - 42-1202. Surrender of property subject to levy; definition A. Except...

§ 42-1203 - Production of books - 42-1203. Production of books If a levy has been made...

§ 42-1204 - Property exempt from levy - 42-1204. Property exempt from levy A. The following property is...

§ 42-1205 - Notice and sale of seized property - 42-1205. Notice and sale of seized property A. Except as...

§ 42-1206 - Authority to release levy and return property - 42-1206. Authority to release levy and return property A. The...

§ 42-1207 - Financial institutions data match; prohibited disclosure; civil liability; fee; definition - 42-1207. Financial institutions data match; prohibited disclosure; civil liability; fee;...

§ 42-1251 - Appeal to the department; hearing - 42-1251. Appeal to the department; hearing A. Except in the...

§ 42-1251.01 - Appeals of suspension, revocation or refusal to renew liquor licenses; hearings; definition - 42-1251.01. Appeals of suspension, revocation or refusal to renew liquor...

§ 42-1252 - State board of tax appeals - 42-1252. State board of tax appeals A. The state board...

§ 42-1253 - Appeal to state board of tax appeals; definition - 42-1253. Appeal to state board of tax appeals; definition A....

§ 42-1254 - Appeal to tax court - 42-1254. Appeal to tax court A. The department or a...

§ 42-1255 - Burden of proof - 42-1255. Burden of proof The department has the burden of...

§ 42-2001 - Definitions - 42-2001. Definitions In this article, unless the context otherwise requires:...

§ 42-2002 - Disclosure of confidential information prohibited - 42-2002. Disclosure of confidential information prohibited A. A person, including...

§ 42-2003 - Authorized disclosure of confidential information - 42-2003. Authorized disclosure of confidential information A. Confidential information relating...

§ 42-2004 - Violation; classification - 42-2004. Violation; classification A disclosure of confidential information in violation...

§ 42-2051 - Arizona taxpayer assistance office; taxpayer problem resolution officer; duties - 42-2051. Arizona taxpayer assistance office; taxpayer problem resolution officer; duties...

§ 42-2052 - Erroneous advice or misleading statements by the department; abatement of penalties and interest; definitions - 42-2052. Erroneous advice or misleading statements by the department; abatement...

§ 42-2053 - Procedures involving taxpayer interviews - 42-2053. Procedures involving taxpayer interviews A. On the request of...

§ 42-2054 - Disclosure of taxpayer information - 42-2054. Disclosure of taxpayer information On the written request of...

§ 42-2055 - Taxpayer assistance orders - 42-2055. Taxpayer assistance orders A. The problem resolution officer, with...

§ 42-2056 - Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; attorney general approval; rules; definition - 42-2056. Closing agreements in cases of extensive taxpayer misunderstanding or...

§ 42-2057 - Agreement for installment payments of tax - 42-2057. Agreement for installment payments of tax A. The department...

§ 42-2058 - Basis for evaluating employee performance - 42-2058. Basis for evaluating employee performance A. The department shall...

§ 42-2059 - Additional audits or proposed assessments prohibited; exceptions - 42-2059. Additional audits or proposed assessments prohibited; exceptions A. When...

§ 42-2060 - Refund if items of income transfer from one year to another - 42-2060. Refund if items of income transfer from one year...

§ 42-2061 - Expedited review of jeopardy assessments - 42-2061. Expedited review of jeopardy assessments A. Within thirty days...

§ 42-2062 - Abatement of penalties and fees; definition - 42-2062. Abatement of penalties and fees; definition A. If a...

§ 42-2063 - Department responsibilities; decision deadlines; definition - 42-2063. Department responsibilities; decision deadlines; definition A. The department shall...

§ 42-2064 - Reimbursement of fees and other costs; definitions - 42-2064. Reimbursement of fees and other costs; definitions A. A...

§ 42-2065 - Abatement of interest for errors or delays caused by the department - 42-2065. Abatement of interest for errors or delays caused by...

§ 42-2066 - Statute of limitations on tax debts - 42-2066. Statute of limitations on tax debts A taxpayer's obligations...

§ 42-2067 - Limitation on the use of pseudonyms by department employees - 42-2067. Limitation on the use of pseudonyms by department employees...

§ 42-2068 - Suspension of running of period of limitations during taxpayer disability - 42-2068. Suspension of running of period of limitations during taxpayer...

§ 42-2069 - Taxpayer communications with practitioners; confidentiality; definitions - 42-2069. Taxpayer communications with practitioners; confidentiality; definitions A. With respect...

§ 42-2070 - Prohibited audit techniques - 42-2070. Prohibited audit techniques The department shall not use financial...

§ 42-2071 - Reimbursement of bank costs caused by erroneous tax levies - 42-2071. Reimbursement of bank costs caused by erroneous tax levies...

§ 42-2072 - Stay of enforcement actions pending offer in compromise - 42-2072. Stay of enforcement actions pending offer in compromise A....

§ 42-2073 - Report of employee misconduct; definition - 42-2073. Report of employee misconduct; definition A. On or before...

§ 42-2074 - Equitable relief from joint and several liability - 42-2074. Equitable relief from joint and several liability A. The...

§ 42-2075 - Audit duration; applicability; initial audit contact - 42-2075. Audit duration; applicability; initial audit contact A. An audit...

§ 42-2076 - Audit results; documentation - 42-2076. Audit results; documentation At the time when the department...

§ 42-2077 - Distribution of tax decisions; definitions - 42-2077. Distribution of tax decisions; definitions A. Beginning October 1,...

§ 42-2078 - New interpretation or application of law; affirmative defense; definition - 42-2078. New interpretation or application of law; affirmative defense; definition...

§ 42-2079 - Suspension of liabilities by reason of disasters, terroristic or military actions or states of emergency; definitions - 42-2079. Suspension of liabilities by reason of disasters, terroristic or...

§ 42-2080 - Rulings, procedures, notices and other administrative announcements; notice; public comment; records; confidentiality; exceptions - 42-2080. Rulings, procedures, notices and other administrative announcements; notice; public...

§ 42-2101 - Private taxpayer rulings; request; revocation or modification; taxpayer information ruling; definitions - 42-2101. Private taxpayer rulings; request; revocation or modification; taxpayer information...

§ 42-2151 - Providing business and employer identifiers, licenses, numbers and other forms - 42-2151. Providing business and employer identifiers, licenses, numbers and other...

§ 42-2152 - List of agencies having authority over starting and conducting business - 42-2152. List of agencies having authority over starting and conducting...

§ 42-2153 - Questionnaire of proposed business - 42-2153. Questionnaire of proposed business The department of revenue shall:...

§ 42-2154 - Limitation on requirements of article - 42-2154. Limitation on requirements of article This article does not:...

§ 42-2201 - Election for relief from joint and several liability; definition - 42-2201. Election for relief from joint and several liability; definition...

§ 42-2202 - Separate liability election; definition - 42-2202. Separate liability election; definition A. Notwithstanding section 43-301, subsection...

§ 42-2203 - Protection from application of joint overpayment against spouse's delinquencies or debts; recovery of protected monies; appeal - 42-2203. Protection from application of joint overpayment against spouse's delinquencies...

§ 42-2251 - Definitions - 42-2251. Definitions In this article, unless the context otherwise requires:...

§ 42-2252 - Protection from order to produce computer software source code; exceptions - 42-2252. Protection from order to produce computer software source code;...

§ 42-2253 - Authorized subpoenas - 42-2253. Authorized subpoenas A. Notwithstanding section 42-2252, the department may...

§ 42-2254 - Safeguards and protections - 42-2254. Safeguards and protections A. Any software or related materials...

§ 42-2301 - Definitions - 42-2301. Definitions In this article, unless the context otherwise requires:...

§ 42-2302 - Managed audit agreements - 42-2302. Managed audit agreements A. On application by a taxpayer,...

§ 42-2303 - Managed audit operations; appeal - 42-2303. Managed audit operations; appeal A. The taxpayer or the...

§ 42-2304 - Interest and penalties; refunds - 42-2304. Interest and penalties; refunds A. Notwithstanding section 42-1125, the...

§ 42-3001 - Definitions - 42-3001. Definitions In this chapter, unless the context otherwise requires:...

§ 42-3002 - Preemption by state of luxury taxation - 42-3002. Preemption by state of luxury taxation The area of...

§ 42-3003 - Powers of administration and regulation - 42-3003. Powers of administration and regulation A. This chapter shall...

§ 42-3004 - Rules - 42-3004. Rules The department may: 1. Adopt rules, not in...

§ 42-3005 - Agents and other employees; bond; credentials; removal - 42-3005. Agents and other employees; bond; credentials; removal A. The...

§ 42-3006 - Tax stamps; general requirements - 42-3006. Tax stamps; general requirements A. The department shall prepare...

§ 42-3008 - Refunds; definitions - 42-3008. Refunds; definitions A. Except as provided in subsection C...

§ 42-3009 - Exemption for articles and substances sold in interstate commerce - 42-3009. Exemption for articles and substances sold in interstate commerce...

§ 42-3010 - Transaction invoices and other records; retention period - 42-3010. Transaction invoices and other records; retention period A. When...

§ 42-3051 - Levy of tax - 42-3051. Levy of tax In addition to all other taxes...

§ 42-3052 - Classifications of luxuries; rates of tax - 42-3052. Classifications of luxuries; rates of tax The taxes under...

§ 42-3053 - Method of payment; receipts; electronic filings of returns, reports and other documents; license applications and requests for refund or rebate; definition - 42-3053. Method of payment; receipts; electronic filings of returns, reports...

§ 42-3101 - Deposit - 42-3101. Deposit The department shall deposit, pursuant to sections 35-146,...

§ 42-3102 - Distribution to state general fund - 42-3102. Distribution to state general fund Unless otherwise provided by...

§ 42-3103 - Monies allocated for state school aid - 42-3103. Monies allocated for state school aid The department shall...

§ 42-3104 - Monies allocated to the corrections fund - 42-3104. Monies allocated to the corrections fund The department shall...

§ 42-3106 - Monies allocated to the drug treatment and education fund; state department of corrections revolving fund - 42-3106. Monies allocated to the drug treatment and education fund;...

§ 42-3151 - Inspection of records and stocks of luxuries - 42-3151. Inspection of records and stocks of luxuries A. All...

§ 42-3152 - Personal liability for tax, increases, interest, penalties and collection charges - 42-3152. Personal liability for tax, increases, interest, penalties and collection...

§ 42-3153 - Remedies for collection - 42-3153. Remedies for collection A. Every tax and all increases,...

§ 42-3154 - Failure or refusal to permit examination of records; classification; additional civil and criminal penalties - 42-3154. Failure or refusal to permit examination of records; classification;...

§ 42-3251 - Levy and collection of tobacco tax - 42-3251. Levy and collection of tobacco tax (Caution: 1998 Prop....

§ 42-3251.01 - Levy and collection of tobacco tax - 42-3251.01. Levy and collection of tobacco tax (Caution: 1998 Prop....

§ 42-3251.02 - Levy and collection of tobacco tax for smoke-free Arizona fund - 42-3251.02. Levy and collection of tobacco tax for smoke-free Arizona...

§ 42-3252 - Disposition of monies - 42-3252. Disposition of monies The department shall deposit, pursuant to...

§ 42-3253 - Administration - 42-3253. Administration Unless otherwise provided, the administration of this article...

§ 42-3301 - Definitions - 42-3301. Definitions In this article, unless the context otherwise requires:...

§ 42-3302 - Levy; rates; disposition of revenues - 42-3302. Levy; rates; disposition of revenues (Caution: 1998 Prop. 105...

§ 42-3303 - Tax on the consumer; precollection and remission by distributor - 42-3303. Tax on the consumer; precollection and remission by distributor...

§ 42-3303.01 - Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition - 42-3303.01. Stamps required for cigarettes sold on Indian reservations to...

§ 42-3304 - Exemptions; rules - 42-3304. Exemptions; rules A. The tax levied by this article...

§ 42-3305 - Enforcement; penalty for failure to precollect and remit tax; violation; classification - 42-3305. Enforcement; penalty for failure to precollect and remit tax;...

§ 42-3306 - Administration - 42-3306. Administration Unless otherwise provided, the administration of this article...

§ 42-3307 - Preemption by state - 42-3307. Preemption by state This state preempts the area of...

§ 42-3308 - Agreements between the department and tribal tax authorities; definition - 42-3308. Agreements between the department and tribal tax authorities; definition...

§ 42-3351 - Bonds required of liquor wholesalers; exemption - 42-3351. Bonds required of liquor wholesalers; exemption A. Every wholesaler...

§ 42-3352 - Reports of distillers and manufacturers - 42-3352. Reports of distillers and manufacturers A. Every distiller or...

§ 42-3353 - Return and payment by cider or malt liquor wholesalers - 42-3353. Return and payment by cider or malt liquor wholesalers...

§ 42-3354 - Return and payment by spirituous or vinous liquor wholesalers - 42-3354. Return and payment by spirituous or vinous liquor wholesalers...

§ 42-3355 - Return and payment by farm wineries, manufacturers, direct shipment licensees, microbreweries and craft distillers - 42-3355. Return and payment by farm wineries, manufacturers, direct shipment...

§ 42-3356 - Bonds required of farm wineries and direct shipment licensees; exemption - 42-3356. Bonds required of farm wineries and direct shipment licensees;...

§ 42-3371 - Levy and collection of tax on cigarettes, cigars and other forms of tobacco - 42-3371. Levy and collection of tax on cigarettes, cigars and...

§ 42-3372 - Disposition of monies - 42-3372. Disposition of monies (Caution: 1998 Prop. 105 applies) Notwithstanding...

§ 42-3401 - Tobacco distributor licenses; application; conditions; revocations and cancellations - 42-3401. Tobacco distributor licenses; application; conditions; revocations and cancellations A....

§ 42-3402 - Contraband tobacco products - 42-3402. Contraband tobacco products Notwithstanding any other law to the...

§ 42-3403 - Tobacco product retailers; vehicle as place of business prohibited; exceptions - 42-3403. Tobacco product retailers; vehicle as place of business prohibited;...

§ 42-3404 - Exemptions and exclusions of certain tobacco products from tobacco taxes - 42-3404. Exemptions and exclusions of certain tobacco products from tobacco...

§ 42-3405 - Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period - 42-3405. Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing...

§ 42-3406 - Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof - 42-3406. Refunds and rebates of tobacco taxes; supporting documentation; distributor's...

§ 42-3451 - Acquisition and possession of cigarettes and roll-your-own tobacco; definitions - 42-3451. Acquisition and possession of cigarettes and roll-your-own tobacco; definitions...

§ 42-3452 - Payment of tax required to sell, distribute or transfer tobacco products - 42-3452. Payment of tax required to sell, distribute or transfer...

§ 42-3453 - Presumption of tax on unstamped cigarettes - 42-3453. Presumption of tax on unstamped cigarettes Except as otherwise...

§ 42-3454 - Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions - 42-3454. Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited;...

§ 42-3455 - Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering - 42-3455. Cigarette tax stamps; description and characteristics; use by licensed...

§ 42-3456 - Tax stamps as indicia of taxes paid; exception; definitions - 42-3456. Tax stamps as indicia of taxes paid; exception; definitions...

§ 42-3457 - Unstamped cigarettes - 42-3457. Unstamped cigarettes A. A person shall not possess an...

§ 42-3458 - Discount purchases of tax stamps; refund, redemption and rebate amounts - 42-3458. Discount purchases of tax stamps; refund, redemption and rebate...

§ 42-3459 - Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver - 42-3459. Secured cigarette stamp purchases on credit; cancellation of credit...

§ 42-3460 - Redemption of unused or spoiled tax stamps and meter registration; definitions - 42-3460. Redemption of unused or spoiled tax stamps and meter...

§ 42-3461 - Unlawful use of stamps; classification; definition - 42-3461. Unlawful use of stamps; classification; definition A. A person...

§ 42-3462 - Cigarette and roll-your-own tobacco; filing requirements; definition - 42-3462. Cigarette and roll-your-own tobacco; filing requirements; definition A. Each...

§ 42-3501 - Return and payment by distributors of tobacco products other than cigarettes - 42-3501. Return and payment by distributors of tobacco products other...

§ 42-3502 - Transport of untaxed other tobacco products prohibited; exceptions; definition - 42-3502. Transport of untaxed other tobacco products prohibited; exceptions; definition...

§ 42-3503 - Acquisition and possession of untaxed other tobacco products; definitions - 42-3503. Acquisition and possession of untaxed other tobacco products; definitions...

§ 42-5001 - Definitions - 42-5001. Definitions In this article and article 2 of this...

§ 42-5002 - Exclusions from gross income, receipts or proceeds - 42-5002. Exclusions from gross income, receipts or proceeds A. For...

§ 42-5003 - Administration and enforcement of article; employees; bonds - 42-5003. Administration and enforcement of article; employees; bonds A. The...

§ 42-5004 - Department records - 42-5004. Department records A. The department shall keep records and...

§ 42-5005 - Transaction privilege tax and municipal privilege tax licenses; fees; renewal; revocation; violation; classification - 42-5005. Transaction privilege tax and municipal privilege tax licenses; fees;...

§ 42-5006 - Taxpayer bonds; out of state licensed contractors and manufactured building dealers - 42-5006. Taxpayer bonds; out of state licensed contractors and manufactured...

§ 42-5007 - Taxpayer security; out-of-state prime contractors; definition - 42-5007. Taxpayer security; out-of-state prime contractors; definition A. In lieu...

§ 42-5008 - Levy of tax; purposes; distribution - 42-5008. Levy of tax; purposes; distribution A. There is levied...

§ 42-5008.01 - Liability for amounts equal to retail transaction privilege tax due - 42-5008.01. Liability for amounts equal to retail transaction privilege tax...

§ 42-5009 - Certificates establishing deductions; liability for making false certificate; tax exclusion; definitions - 42-5009. Certificates establishing deductions; liability for making false certificate; tax...

§ 42-5010 - Rates; distribution base - 42-5010. Rates; distribution base (Caution: 1998 Prop. 105 applies) A....

§ 42-5010.01 - Transaction privilege tax; additional rate increment - 42-5010.01. Transaction privilege tax; additional rate increment A. From and...

§ 42-5011 - Conditional sales - 42-5011. Conditional sales For the purpose of computing the tax...

§ 42-5012 - Sales between affiliated persons - 42-5012. Sales between affiliated persons In determining value as applied...

§ 42-5013 - Partnerships - 42-5013. Partnerships A. All taxes levied under this article upon...

§ 42-5014 - Return and payment of tax; estimated tax; extensions; abatements; definitions - 42-5014. Return and payment of tax; estimated tax; extensions; abatements;...

§ 42-5015 - Filing by electronic means - 42-5015. Filing by electronic means A taxpayer who is required...

§ 42-5016 - Credit for telecommunications service revenue reductions - 42-5016. Credit for telecommunications service revenue reductions A. A credit...

§ 42-5017 - Credit for accounting and reporting expenses; definition - 42-5017. Credit for accounting and reporting expenses; definition A. A...

§ 42-5018 - Method of payment - 42-5018. Method of payment All remittances of taxes imposed by...

§ 42-5019 - Reporting sales made in more than one class - 42-5019. Reporting sales made in more than one class A...

§ 42-5020 - Persons engaged in more than one business - 42-5020. Persons engaged in more than one business Any person...

§ 42-5021 - Payment of additional taxes after audit - 42-5021. Payment of additional taxes after audit Any additional tax...

§ 42-5022 - Burden of proving sale not at retail - 42-5022. Burden of proving sale not at retail The burden...

§ 42-5023 - Presumption as to tax base - 42-5023. Presumption as to tax base For the purpose of...

§ 42-5024 - Personal liability for tax; remedies for collection - 42-5024. Personal liability for tax; remedies for collection Every tax...

§ 42-5025 - Failure or refusal to permit examination of records; classification - 42-5025. Failure or refusal to permit examination of records; classification...

§ 42-5026 - Failure to file return; notice; hearing; levy of tax - 42-5026. Failure to file return; notice; hearing; levy of tax...

§ 42-5027 - Enjoining defaulting taxpayer from continuing in business - 42-5027. Enjoining defaulting taxpayer from continuing in business Any person...

§ 42-5028 - Failure to pay; personal liability - 42-5028. Failure to pay; personal liability A person who fails...

§ 42-5029 - Remission and distribution of monies; withholding; definition - 42-5029. Remission and distribution of monies; withholding; definition (Caution: 1998...

§ 42-5029.01 - Qualifying Indian tribe; report; accounting procedures; definitions - 42-5029.01. Qualifying Indian tribe; report; accounting procedures; definitions A. To...

§ 42-5029.02 - Distribution of revenues for education; definitions - 42-5029.02. Distribution of revenues for education; definitions A. All monies...

§ 42-5030 - Transfers to the Arizona convention center development fund; distributions - 42-5030. Transfers to the Arizona convention center development fund; distributions...

§ 42-5030.01 - Distribution of revenues for school facilities - 42-5030.01. Distribution of revenues for school facilities From and after...

§ 42-5031 - Distribution of multipurpose facility revenues to district - 42-5031. Distribution of multipurpose facility revenues to district A. Subject...

§ 42-5031.01 - Distribution of revenues for Indian tribal postsecondary educational institutions; definition - 42-5031.01. Distribution of revenues for Indian tribal postsecondary educational institutions;...

§ 42-5032 - Distribution of bridge construction and highway improvement revenues to county; definitions - 42-5032. Distribution of bridge construction and highway improvement revenues to...

§ 42-5032.01 - Distribution of revenues for tourism and sports authority - 42-5032.01. Distribution of revenues for tourism and sports authority A....

§ 42-5032.02 - Distribution of revenues for city, town or county infrastructure improvements related to manufacturing facilities; definitions - 42-5032.02. Distribution of revenues for city, town or county infrastructure...

§ 42-5033 - Special census - 42-5033. Special census A. During the fifth year following the...

§ 42-5033.01 - Use of population estimates for state shared revenues - 42-5033.01. Use of population estimates for state shared revenues In...

§ 42-5034 - Determination of place of business for distribution of tax monies - 42-5034. Determination of place of business for distribution of tax...

§ 42-5034.01 - Mobile telecommunications services; definitions - 42-5034.01. Mobile telecommunications services; definitions A. For purposes of any...

§ 42-5035 - Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget - 42-5035. Use of share of tax monies by counties; inclusion...

§ 42-5036 - Procedure upon variance between county share of tax monies received and budget estimate - 42-5036. Procedure upon variance between county share of tax monies...

§ 42-5037 - Notices - 42-5037. Notices A. Notices required or authorized by this article...

§ 42-5038 - Transaction and privilege taxes independent of other taxes - 42-5038. Transaction and privilege taxes independent of other taxes Taxes...

§ 42-5039 - Qualified destination management companies; definitions - 42-5039. Qualified destination management companies; definitions A. A qualified destination...

§ 42-5040 - Sourcing of certain transactions involving tangible personal property; definitions - 42-5040. Sourcing of certain transactions involving tangible personal property; definitions...

§ 42-5041 - Assessment of fees; integrated tax system modernization project; fund - 42-5041. Assessment of fees; integrated tax system modernization project; fund...

§ 42-5042 - Online lodging operators; requirements; civil penalty; definitions - 42-5042. Online lodging operators; requirements; civil penalty; definitions A. An...

§ 42-5043 - Liability; marketplace facilitators; remote sellers; refund claims; audits; definition - 42-5043. Liability; marketplace facilitators; remote sellers; refund claims; audits; definition...

§ 42-5044 - Nexus; out-of-state businesses; threshold; applicability; rulemaking; reporting; definition - 42-5044. Nexus; out-of-state businesses; threshold; applicability; rulemaking; reporting; definition A....

§ 42-5061 - Retail classification; definitions - 42-5061. Retail classification; definitions (L22, Ch. 43, sec. 2 &...

§ 42-5061; Version 2 - Retail classification; definitions - 42-5061. Retail classification; definitions (L22, Ch. 43, sec. 3 &...

§ 42-5062 - Transporting classification - 42-5062. Transporting classification A. The transporting classification is comprised of...

§ 42-5063 - Utilities classification; definitions - 42-5063. Utilities classification; definitions A. The utilities classification is comprised...

§ 42-5064 - Telecommunications classification; definitions - 42-5064. Telecommunications classification; definitions A. The telecommunications classification is comprised...

§ 42-5065 - Publication classification; definition - 42-5065. Publication classification; definition A. The publication classification is comprised...

§ 42-5066 - Job printing classification - 42-5066. Job printing classification A. The job printing classification is...

§ 42-5067 - Pipeline classification - 42-5067. Pipeline classification A. The pipeline classification is comprised of...

§ 42-5068 - Private car line classification - 42-5068. Private car line classification A. The private car line...

§ 42-5069 - Commercial lease classification; definitions - 42-5069. Commercial lease classification; definitions A. The commercial lease classification...

§ 42-5070 - Transient lodging classification; definition - 42-5070. Transient lodging classification; definition A. The transient lodging classification...

§ 42-5071 - Personal property rental classification; definitions - 42-5071. Personal property rental classification; definitions A. The personal property...

§ 42-5072 - Mining classification; definition - 42-5072. Mining classification; definition (L15, Ch. 230, sec. 10) A....

§ 42-5072; Version 2 - Mining classification; definition - 42-5072. Mining classification; definition (L18, Ch. 263, sec. 2. Conditionally...

§ 42-5073 - Amusement classification - 42-5073. Amusement classification A. The amusement classification is comprised of...

§ 42-5074 - Restaurant classification - 42-5074. Restaurant classification A. The restaurant classification is comprised of...

§ 42-5075 - Prime contracting classification; exemptions; definitions - 42-5075. Prime contracting classification; exemptions; definitions A. The prime contracting...

§ 42-5076 - Online lodging marketplace classification; definitions - 42-5076. Online lodging marketplace classification; definitions A. The online lodging...

§ 42-5101 - Definitions - 42-5101. Definitions In this article, unless the context otherwise requires:...

§ 42-5102 - Tax exemption for sales of food; nonexempt sales - 42-5102. Tax exemption for sales of food; nonexempt sales A....

§ 42-5104 - Records of sales - 42-5104. Records of sales A. Retailers shall maintain accurate, verifiable...

§ 42-5106 - Rules - 42-5106. Rules A. The department shall adopt rules defining food...

§ 42-5121 - Definitions - 42-5121. Definitions In this article, unless the context otherwise requires:...

§ 42-5122 - Tax exemption; sales to Indian tribes, tribally owned businesses, tribal entities and affiliated Indians - 42-5122. Tax exemption; sales to Indian tribes, tribally owned businesses,...

§ 42-5123 - Records of transaction - 42-5123. Records of transaction Nonaffiliated Indians and non-Indian vendors shall...

§ 42-5151 - Definitions - 42-5151. Definitions In this article, unless the context otherwise requires:...

§ 42-5152 - Presumption - 42-5152. Presumption It shall be presumed that tangible personal property...

§ 42-5153 - Exclusions from sales price - 42-5153. Exclusions from sales price For purposes of this article...

§ 42-5154 - Registration of retailers - 42-5154. Registration of retailers Every retailer shall, before selling any...

§ 42-5155 - Levy of tax; tax rate; purchaser's liability - 42-5155. Levy of tax; tax rate; purchaser's liability (Caution: 1998...

§ 42-5156 - Tangible personal property provided under a service contract or warranty; definition - 42-5156. Tangible personal property provided under a service contract or...

§ 42-5157 - Motor vehicles removed from inventory; service vehicles - 42-5157. Motor vehicles removed from inventory; service vehicles A. The...

§ 42-5158 - Motor vehicles used by motor vehicle manufacturers - 42-5158. Motor vehicles used by motor vehicle manufacturers The tax...

§ 42-5159 - Exemptions - 42-5159. Exemptions A. The tax levied by this article does...

§ 42-5160 - Liability for tax - 42-5160. Liability for tax Any person who uses, stores or...

§ 42-5161 - Collection from purchaser; receipt; tax as debt to state - 42-5161. Collection from purchaser; receipt; tax as debt to state...

§ 42-5162 - Monthly return; time for payment; extension of time; quarterly payment - 42-5162. Monthly return; time for payment; extension of time; quarterly...

§ 42-5163 - Personal liability for tax; remedies for collection - 42-5163. Personal liability for tax; remedies for collection Every tax...

§ 42-5164 - Disposition of revenue - 42-5164. Disposition of revenue A. The department shall deposit, pursuant...

§ 42-5165 - Retailer; advertising absorption of tax prohibited; penalty - 42-5165. Retailer; advertising absorption of tax prohibited; penalty It is...

§ 42-5166 - Diesel fuel imported and used by locomotives; exemption - 42-5166. Diesel fuel imported and used by locomotives; exemption A....

§ 42-5167 - Use tax direct payment - 42-5167. Use tax direct payment A. A person may elect...

§ 42-5168 - Use tax percentage based reporting; definitions - 42-5168. Use tax percentage based reporting; definitions A. The director...

§ 42-5201 - Definitions - 42-5201. Definitions In this article, unless the context otherwise requires:...

§ 42-5202 - Levy of tax - 42-5202. Levy of tax A. There is levied on any...

§ 42-5203 - Sales at retail; exemption - 42-5203. Sales at retail; exemption This article does not apply...

§ 42-5204 - Computation of the net severance base - 42-5204. Computation of the net severance base The net severance...

§ 42-5205 - Administration; allocation of revenues - 42-5205. Administration; allocation of revenues A. Except as otherwise provided...

§ 42-5206 - Sales between affiliated persons - 42-5206. Sales between affiliated persons For the purpose of this...

§ 42-5251 - Definitions - 42-5251. Definitions In this article, unless the context otherwise requires:...

§ 42-5252 - Levy of tax; applicability - 42-5252. Levy of tax; applicability A. A tax is levied...

§ 42-5253 - Remission and distribution of revenues - 42-5253. Remission and distribution of revenues A. Each provider shall...

§ 42-5301 - Definition of municipal water delivery system - 42-5301. Definition of municipal water delivery system In this article,...

§ 42-5302 - Levy and payment of tax - 42-5302. Levy and payment of tax A. There is levied...

§ 42-5303 - Administration - 42-5303. Administration Unless the context otherwise requires, article 1 of...

§ 42-5304 - Disposition of revenues - 42-5304. Disposition of revenues The department shall separately account for...

§ 42-5351 - Definitions - 42-5351. Definitions In this article, unless the context otherwise requires:...

§ 42-5352 - Levy of tax - 42-5352. Levy of tax A. A jet fuel excise tax...

§ 42-5353 - Administration; disposition of revenues - 42-5353. Administration; disposition of revenues Unless the context otherwise requires,...

§ 42-5354 - Exemption - 42-5354. Exemption The tax levied by this article does not...

§ 42-5401 - Definitions - 42-5401. Definitions In this article, unless the context otherwise requires:...

§ 42-5402 - Levy of tax - 42-5402. Levy of tax A. A prepaid wireless telecommunications E911...

§ 42-5403 - Administration of tax; distribution of revenues - 42-5403. Administration of tax; distribution of revenues A. Unless the...

§ 42-5404 - Liability - 42-5404. Liability A. Nothing in this article creates a cause...

§ 42-5451 - Definitions - 42-5451. Definitions (Caution: 1998 Prop. 105 applies) In this article,...

§ 42-5452 - Levy and rate of tax; effect of federal excise tax - 42-5452. Levy and rate of tax; effect of federal excise...

§ 42-5453 - Return statement and payment by marijuana establishment; penalty; interest; rules; confidential information - 42-5453. Return statement and payment by marijuana establishment; penalty; interest;...

§ 42-6001 - Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment - 42-6001. Collection and administration of transaction privilege tax and affiliated...

§ 42-6002 - Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition - 42-6002. Administration; procedures for levy, collection and enforcement applicable to...

§ 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...

§ 42-6004 - Exemption from municipal tax; definitions - 42-6004. Exemption from municipal tax; definitions (L22, Ch. 43, sec....

§ 42-6004; Version 2 - Exemption from municipal tax; definitions - 42-6004. Exemption from municipal tax; definitions (L22, Ch. 43, sec....

§ 42-6005 - Unified audit committee; audits - 42-6005. Unified audit committee; audits A. The director shall establish...

§ 42-6006 - Municipal elections on tax issues - 42-6006. Municipal elections on tax issues A city or town...

§ 42-6007 - Mobile telecommunications services; definitions - 42-6007. Mobile telecommunications services; definitions A. Any city or town...

§ 42-6008 - Municipal interest rates - 42-6008. Municipal interest rates A city or town that levies...

§ 42-6009 - Online lodging; definitions - 42-6009. Online lodging; definitions A. Except as provided by this...

§ 42-6010 - Retail business location municipal tax incentives; prohibition; penalty; exceptions; definitions - 42-6010. Retail business location municipal tax incentives; prohibition; penalty; exceptions;...

§ 42-6011 - Municipal transaction privilege tax rates; residential rentals; notification; applicability - 42-6011. Municipal transaction privilege tax rates; residential rentals; notification; applicability...

§ 42-6012 - Municipal transaction privilege tax; sales of electricity, natural gas or liquefied petroleum gas - 42-6012. Municipal transaction privilege tax; sales of electricity, natural gas...

§ 42-6013 - Electronic consolidated real property management tax returns; definition - 42-6013. Electronic consolidated real property management tax returns; definition A....

§ 42-6014 - Municipal jet fuel excise tax - 42-6014. Municipal jet fuel excise tax The area of taxation...

§ 42-6015 - Municipal transaction privilege tax; food; exemption - 42-6015. Municipal transaction privilege tax; food; exemption A. If a...

§ 42-6016 - Mobile food vendors; definitions - 42-6016. Mobile food vendors; definitions A. A city, town or...

§ 42-6017 - Municipal taxation of businesses selling tangible personal property at retail; state preemption; exceptions; definitions - 42-6017. Municipal taxation of businesses selling tangible personal property at...

§ 42-6051 - Definitions - 42-6051. Definitions In this article, unless the context otherwise requires:...

§ 42-6052 - Municipal tax code commission; members; meetings; model city tax code; official copy; review and comment on proposed amendments; annual report - 42-6052. Municipal tax code commission; members; meetings; model city tax...

§ 42-6054 - Modifications to model city tax code; notice and hearing - 42-6054. Modifications to model city tax code; notice and hearing...

§ 42-6055 - Authority of municipalities to provide retroactive relief from model city tax code - 42-6055. Authority of municipalities to provide retroactive relief from model...

§ 42-6056 - Municipal tax hearing office - 42-6056. Municipal tax hearing office (Conditionally Rpld.) A. A municipal...

§ 42-6101 - Definition of population - 42-6101. Definition of population In this article, unless the context...

§ 42-6102 - Administration; exception - 42-6102. Administration; exception A. Unless the context otherwise requires, chapter...

§ 42-6103 - County general excise tax; authority to levy; rate; distribution; use of proceeds - 42-6103. County general excise tax; authority to levy; rate; distribution;...

§ 42-6105 - County transportation excise tax; counties with population of one million two hundred thousand or more persons - 42-6105. County transportation excise tax; counties with population of one...

§ 42-6106 - County transportation excise tax - 42-6106. County transportation excise tax A. If approved by the...

§ 42-6107 - County transportation excise tax for roads - 42-6107. County transportation excise tax for roads A. If a...

§ 42-6108 - Tax on hotels - 42-6108. Tax on hotels A. The board of supervisors of...

§ 42-6108.01 - Tax on hotels - 42-6108.01. Tax on hotels A. The qualified electors residing in...

§ 42-6109 - Jail facilities excise tax; maintenance of effort; definition - 42-6109. Jail facilities excise tax; maintenance of effort; definition A....

§ 42-6109.01 - Jail facilities excise tax; maintenance of effort; definitions - 42-6109.01. Jail facilities excise tax; maintenance of effort; definitions A....

§ 42-6110 - County use tax on electricity - 42-6110. County use tax on electricity A. A county with...

§ 42-6111 - County capital projects tax - 42-6111. County capital projects tax A. The board of supervisors...

§ 42-6112 - County excise tax for county judgment bonds - 42-6112. County excise tax for county judgment bonds A. A...

§ 42-6113 - County excise tax on coal mining - 42-6113. County excise tax on coal mining (Conditionally Eff.) A....

§ 42-6201 - Definitions - 42-6201. Definitions In this article, unless the context otherwise requires:...

§ 42-6202 - Commercial government property lease excise tax; database - 42-6202. Commercial government property lease excise tax; database A. A...

§ 42-6203 - Rates of tax - 42-6203. Rates of tax A. Except as otherwise provided in...

§ 42-6204 - Payment; return; interest; penalty; annual reports - 42-6204. Payment; return; interest; penalty; annual reports A. The taxes...

§ 42-6205 - Disposition of revenue - 42-6205. Disposition of revenue A. The county treasurer shall separately...

§ 42-6206 - Leases and development agreements; notice of tax liability; approval requirements; default - 42-6206. Leases and development agreements; notice of tax liability; approval...

§ 42-6207 - Enforcement - 42-6207. Enforcement Unless the context otherwise requires, the enforcement of...

§ 42-6208 - Exempt government property improvements - 42-6208. Exempt government property improvements The tax under this article,...

§ 42-6209 - Abatement of tax for government property improvements in single central business district; definition - 42-6209. Abatement of tax for government property improvements in single...

§ 42-6210 - Park property lease excise tax - 42-6210. Park property lease excise tax A. A county shall...

§ 42-11001 - Definitions - 42-11001. Definitions In chapters 11 through 19 of this title,...

§ 42-11002 - Property subject to taxation - 42-11002. Property subject to taxation All property in this state...

§ 42-11003 - Double taxation prohibited - 42-11003. Double taxation prohibited This title shall not be construed...

§ 42-11004 - Payment of tax as prerequisite to testing validity - 42-11004. Payment of tax as prerequisite to testing validity A...

§ 42-11005 - Suit to recover illegally levied, assessed or collected tax; refund - 42-11005. Suit to recover illegally levied, assessed or collected tax;...

§ 42-11006 - Injunctive relief prohibited - 42-11006. Injunctive relief prohibited A court may not issue an...

§ 42-11007 - Evidentiary value of records - 42-11007. Evidentiary value of records Each of the following documents...

§ 42-11008 - Validity of assessment despite irregularities in the roll - 42-11008. Validity of assessment despite irregularities in the roll The...

§ 42-11009 - Public access to valuation and assessment information - 42-11009. Public access to valuation and assessment information A. The...

§ 42-11051 - General powers of department relating to property valuation - 42-11051. General powers of department relating to property valuation In...

§ 42-11052 - Investigating and prosecuting violations - 42-11052. Investigating and prosecuting violations A. The department may: 1....

§ 42-11053 - Investigating property valuations - 42-11053. Investigating property valuations A. The department shall investigate property...

§ 42-11054 - Standard appraisal methods and techniques - 42-11054. Standard appraisal methods and techniques A. Subject to subsection...

§ 42-11056 - Department records of valuations; notifying department of changes in valuations - 42-11056. Department records of valuations; notifying department of changes in...

§ 42-11057 - Client county equipment capitalization fund - 42-11057. Client county equipment capitalization fund A. A client county...

§ 42-11101 - Definitions - 42-11101. Definitions In this article, unless the context otherwise requires:...

§ 42-11102 - Exemption for government property; application of procedural provisions - 42-11102. Exemption for government property; application of procedural provisions A....

§ 42-11103 - Exemption for government bonded indebtedness; application of procedural provisions - 42-11103. Exemption for government bonded indebtedness; application of procedural provisions...

§ 42-11104 - Exemption for educational and library property - 42-11104. Exemption for educational and library property A. Libraries, colleges,...

§ 42-11105 - Exemption for health care property - 42-11105. Exemption for health care property A. Hospitals for the...

§ 42-11106 - Exemption for apartments for elderly residents or residents with disabilities - 42-11106. Exemption for apartments for elderly residents or residents with...

§ 42-11107 - Exemption for institutions for relief of indigent or afflicted - 42-11107. Exemption for institutions for relief of indigent or afflicted...

§ 42-11108 - Exemption for grounds and buildings owned by agricultural societies - 42-11108. Exemption for grounds and buildings owned by agricultural societies...

§ 42-11109 - Exemption for religious property; affidavit - 42-11109. Exemption for religious property; affidavit A. Property or buildings...

§ 42-11110 - Exemption for cemeteries - 42-11110. Exemption for cemeteries A. Cemeteries as defined in section...

§ 42-11111 - Exemption for property of widows and widowers and persons with disabilities - 42-11111. Exemption for property of widows and widowers and persons...

§ 42-11111; Version 2 - Exemption for property; widows and widowers; persons with a total and permanent disability; veterans with a disability; definitions - 42-11111. Exemption for property; widows and widowers; persons with a...

§ 42-11112 - Exemption for observatories - 42-11112. Exemption for observatories Observatories that are maintained for astronomical...

§ 42-11113 - Exemption for land and buildings owned by animal control and humane societies - 42-11113. Exemption for land and buildings owned by animal control...

§ 42-11114 - Exemption for property held for conveyance as parkland; recapture - 42-11114. Exemption for property held for conveyance as parkland; recapture...

§ 42-11115 - Exemption for property held to preserve or protect scientific resources - 42-11115. Exemption for property held to preserve or protect scientific...

§ 42-11116 - Exemption for property of arts and science organizations - 42-11116. Exemption for property of arts and science organizations Property...

§ 42-11117 - Exemption for property of volunteer fire departments - 42-11117. Exemption for property of volunteer fire departments The property...

§ 42-11118 - Exemption for social welfare and quasi-governmental service property; qualifying activities - 42-11118. Exemption for social welfare and quasi-governmental service property; qualifying...

§ 42-11119 - Exemption for property of volunteer roadway cleanup and beautification organizations - 42-11119. Exemption for property of volunteer roadway cleanup and beautification...

§ 42-11120 - Exemption for property of veterans' organizations - 42-11120. Exemption for property of veterans' organizations Property that is...

§ 42-11121 - Exemption for property of charitable community service organizations - 42-11121. Exemption for property of charitable community service organizations Property...

§ 42-11122 - Exemption for trading commodities - 42-11122. Exemption for trading commodities A commodity, as defined in...

§ 42-11123 - Exemption for animal and poultry feed - 42-11123. Exemption for animal and poultry feed Animal and poultry...

§ 42-11124 - Exemption for possessory interests for educational or charitable activities - 42-11124. Exemption for possessory interests for educational or charitable activities...

§ 42-11125 - Exemption for inventory, materials and products - 42-11125. Exemption for inventory, materials and products Stocks of raw...

§ 42-11126 - Exemption for production livestock and animals; definition - 42-11126. Exemption for production livestock and animals; definition Livestock and...

§ 42-11127 - Exempt personal property - 42-11127. Exempt personal property (L12, Ch. 343, sec. 7) A....

§ 42-11127; Version 2 - Exempt personal property - 42-11127. Exempt personal property (L22, Ch. 341, sec. 3. Conditionally...

§ 42-11128 - Exemption for personal property in transit; violation; classification - 42-11128. Exemption for personal property in transit; violation; classification A....

§ 42-11129 - Exemption for property of fraternal societies - 42-11129. Exemption for property of fraternal societies Property that is...

§ 42-11130 - Exemption for public library organizations - 42-11130. Exemption for public library organizations Property that is not...

§ 42-11131 - Exemption for low income Indian housing; definitions - 42-11131. Exemption for low income Indian housing; definitions A. Property...

§ 42-11132 - Property leased to educational institutions - 42-11132. Property leased to educational institutions A. Property, buildings and...

§ 42-11132.01 - Property leased to a church, religious assembly or religious institution - 42-11132.01. Property leased to a church, religious assembly or religious...

§ 42-11132.02 - Property leased to veterans' organization; definition - 42-11132.02. Property leased to veterans' organization; definition A. Property, buildings...

§ 42-11133 - Exemption for affordable housing projects; definition - 42-11133. Exemption for affordable housing projects; definition A. Property that...

§ 42-11151 - Procedure, affidavits and forms - 42-11151. Procedure, affidavits and forms The department shall prescribe the...

§ 42-11152 - Affidavit; electronic submission; acknowledgment of receipt; false statements - 42-11152. Affidavit; electronic submission; acknowledgment of receipt; false statements (L22,...

§ 42-11152; Version 2 - Affidavit; electronic submission; acknowledgment of receipt; false statements - 42-11152. Affidavit; electronic submission; acknowledgment of receipt; false statements (L22,...

§ 42-11153 - Deadline for filing affidavit - 42-11153. Deadline for filing affidavit A. Except as provided in...

§ 42-11154 - Establishing nonprofit status - 42-11154. Establishing nonprofit status For the purposes of article 3...

§ 42-11155 - Property owned by charitable institutions but used for other purposes - 42-11155. Property owned by charitable institutions but used for other...

§ 42-12001 - Class one property - 42-12001. Class one property For purposes of taxation, class one...

§ 42-12002 - Class two property - 42-12002. Class two property For purposes of taxation, class two...

§ 42-12003 - Class three property; definition - 42-12003. Class three property; definition A. For the purposes of...

§ 42-12004 - Class four property - 42-12004. Class four property A. For the purposes of taxation,...

§ 42-12005 - Class five property - 42-12005. Class five property For purposes of taxation, class five...

§ 42-12006 - Class six property - 42-12006. Class six property For the purposes of taxation, class...

§ 42-12007 - Class seven property - 42-12007. Class seven property For purposes of taxation, class seven...

§ 42-12008 - Class eight property - 42-12008. Class eight property For purposes of taxation, class eight...

§ 42-12009 - Class nine property - 42-12009. Class nine property A. For purposes of taxation, class...

§ 42-12010 - Purpose of classification of property - 42-12010. Purpose of classification of property A. The classes of...

§ 42-12051 - Treatment of partially completed or vacant improvements; notification; exception - 42-12051. Treatment of partially completed or vacant improvements; notification; exception...

§ 42-12052 - Review and verification of class three property; civil penalty; appeals - 42-12052. Review and verification of class three property; civil penalty;...

§ 42-12053 - Criteria for distinguishing primary residential property, secondary residential property and rental property - 42-12053. Criteria for distinguishing primary residential property, secondary residential property...

§ 42-12054 - Change in classification of owner-occupied residence - 42-12054. Change in classification of owner-occupied residence A. If a...

§ 42-12055 - Review of and appeal from classification - 42-12055. Review of and appeal from classification A person may...

§ 42-12056 - Renewable energy systems valuation; definition - 42-12056. Renewable energy systems valuation; definition A. For properties subject...

§ 42-12057 - Criteria for renewable energy property - 42-12057. Criteria for renewable energy property A. To qualify for...

§ 42-12058 - Registry of real property burdened by conservation easements - 42-12058. Registry of real property burdened by conservation easements A....

§ 42-12101 - Definitions - 42-12101. Definitions In this article, unless the context otherwise requires:...

§ 42-12102 - Application for classification as historic property; period of classification - 42-12102. Application for classification as historic property; period of classification...

§ 42-12103 - Review of application by state historic preservation officer; approval or denial - 42-12103. Review of application by state historic preservation officer; approval...

§ 42-12104 - Valuation and assessment - 42-12104. Valuation and assessment A. The county assessor shall determine...

§ 42-12105 - Disqualification - 42-12105. Disqualification A. Property shall remain classified and assessed as...

§ 42-12106 - Effect of changing circumstances - 42-12106. Effect of changing circumstances A. A sale or transfer...

§ 42-12107 - Penalties - 42-12107. Penalties A. If property that is classified as historic...

§ 42-12108 - Reports - 42-12108. Reports A. If requested by the state historic preservation...

§ 42-12151 - Definition of agricultural real property - 42-12151. Definition of agricultural real property In this article, unless...

§ 42-12152 - Criteria for classification of property used for agricultural purposes; exception; affidavit - 42-12152. Criteria for classification of property used for agricultural purposes;...

§ 42-12153 - Application for classification of property used for agricultural purposes - 42-12153. Application for classification of property used for agricultural purposes...

§ 42-12154 - Approval of nonconforming property - 42-12154. Approval of nonconforming property A. The county assessor may:...

§ 42-12155 - Notice of approval or disapproval; appeal - 42-12155. Notice of approval or disapproval; appeal A. The county...

§ 42-12156 - Notice of change in use - 42-12156. Notice of change in use A. If all or...

§ 42-12157 - Recapture and penalty for false information or failure to notify of change in use - 42-12157. Recapture and penalty for false information or failure to...

§ 42-12158 - Inspections by county assessor - 42-12158. Inspections by county assessor The county assessor or the...

§ 42-12159 - Restoration of agricultural classification and valuation; refund - 42-12159. Restoration of agricultural classification and valuation; refund A. A...

§ 42-13002 - Relationship between department and county assessors - 42-13002. Relationship between department and county assessors A. The department...

§ 42-13003 - Report on property that has not been appraised - 42-13003. Report on property that has not been appraised A....

§ 42-13004 - Data processing equipment and systems - 42-13004. Data processing equipment and systems A. County assessors shall...

§ 42-13005 - Sales-ratio studies - 42-13005. Sales-ratio studies A. The department shall perform and issue...

§ 42-13006 - Qualifications of appraisers and assessing personnel; certification program - 42-13006. Qualifications of appraisers and assessing personnel; certification program A....

§ 42-13007 - Education, training and certification advisory committee - 42-13007. Education, training and certification advisory committee A. The education,...

§ 42-13051 - Duties of county assessor - 42-13051. Duties of county assessor A. Not later than December...

§ 42-13052 - Continuing valuation of class two, three and four property - 42-13052. Continuing valuation of class two, three and four property...

§ 42-13053 - Exception list; review of valuation - 42-13053. Exception list; review of valuation A. If the county...

§ 42-13054 - Taxable value of personal property; depreciated values of personal property in class one, class two (P) and class six - 42-13054. Taxable value of personal property; depreciated values of personal...

§ 42-13055 - Reducing minimum value for property in use - 42-13055. Reducing minimum value for property in use A. Beginning...

§ 42-13056 - Taxable value of solar energy devices classified as personal property; depreciated value; definition - 42-13056. Taxable value of solar energy devices classified as personal...

§ 42-13101 - Valuation of agricultural land - 42-13101. Valuation of agricultural land A. Land that is used...

§ 42-13102 - Statement of agricultural lease - 42-13102. Statement of agricultural lease A. Each lease of agricultural...

§ 42-13151 - Definition of golf course - 42-13151. Definition of golf course In this article, unless the...

§ 42-13152 - Computing valuation of golf courses - 42-13152. Computing valuation of golf courses A. In recognition of...

§ 42-13154 - Covenant not to convert golf course to another use; violation; penalty - 42-13154. Covenant not to convert golf course to another use;...

§ 42-13201 - Definition of shopping center - 42-13201. Definition of shopping center In this article, unless the...

§ 42-13202 - Exclusive method and procedure for valuing shopping centers; confidentiality - 42-13202. Exclusive method and procedure for valuing shopping centers; confidentiality...

§ 42-13203 - Replacement cost less depreciation method of valuing shopping centers; election to use income method on appeal - 42-13203. Replacement cost less depreciation method of valuing shopping centers;...

§ 42-13204 - Election to use income method of valuation initially - 42-13204. Election to use income method of valuation initially In...

§ 42-13205 - Valuation method applied on appeal - 42-13205. Valuation method applied on appeal On appeal of a...

§ 42-13206 - Valuation of dedicated parking or common areas - 42-13206. Valuation of dedicated parking or common areas For the...

§ 42-13251 - Equalization of valuations by department - 42-13251. Equalization of valuations by department A. The department may...

§ 42-13252 - Scope of equalization - 42-13252. Scope of equalization A. If the department finds that...

§ 42-13253 - Notice of equalization order - 42-13253. Notice of equalization order On determining that an equalization...

§ 42-13254 - Date of issue; effective date - 42-13254. Date of issue; effective date A. The department shall...

§ 42-13255 - Appeal - 42-13255. Appeal The county assessor who receives an equalization order...

§ 42-13256 - Adjustments of equalized property values by assessor - 42-13256. Adjustments of equalized property values by assessor On reviewing...

§ 42-13257 - Report to property tax oversight commission - 42-13257. Report to property tax oversight commission In conjunction with...

§ 42-13301 - Limited property value - 42-13301. Limited property value A. The limited property value of...

§ 42-13302 - Determining limited value in cases of modifications, omissions and changes - 42-13302. Determining limited value in cases of modifications, omissions and...

§ 42-13304 - Exemptions from limitation - 42-13304. Exemptions from limitation The limitations prescribed by this article...

§ 42-13351 - Method and procedures for valuing property of manufacturers, assemblers or fabricators; confidentiality - 42-13351. Method and procedures for valuing property of manufacturers, assemblers...

§ 42-13352 - Determining valuation of property of manufacturers, assemblers or fabricators - 42-13352. Determining valuation of property of manufacturers, assemblers or fabricators...

§ 42-13353 - Depreciated values of personal property of manufacturers, assemblers and fabricators - 42-13353. Depreciated values of personal property of manufacturers, assemblers and...

§ 42-13354 - Assessing personal property construction work in progress; definition - 42-13354. Assessing personal property construction work in progress; definition A....

§ 42-13355 - Assessing clean rooms as personal property; definition - 42-13355. Assessing clean rooms as personal property; definition A. Clean...

§ 42-13401 - Exclusive method of identifying and valuing common areas - 42-13401. Exclusive method of identifying and valuing common areas This...

§ 42-13402 - Identifying common areas; definition - 42-13402. Identifying common areas; definition A. The county assessor shall...

§ 42-13403 - Computing valuation - 42-13403. Computing valuation A. Subject to section 42-13404, values for...

§ 42-13404 - Deed restriction on common area use - 42-13404. Deed restriction on common area use A. As a...

§ 42-13451 - Definitions - 42-13451. Definitions In this article, unless the context otherwise requires:...

§ 42-13452 - Computing valuation - 42-13452. Computing valuation A. Except as provided by subsection B,...

§ 42-13453 - Timeshare use form - 42-13453. Timeshare use form A. On or before September 30...

§ 42-13454 - Managing entity as agent of owner - 42-13454. Managing entity as agent of owner A. Except as...

§ 42-13501 - Limit on valuation of real property with abandoned renewable energy equipment - 42-13501. Limit on valuation of real property with abandoned renewable...

§ 42-13551 - Definition of guest ranch - 42-13551. Definition of guest ranch For the purposes of this...

§ 42-13552 - Deed restriction on guest ranch use; covenants; violation; penalty - 42-13552. Deed restriction on guest ranch use; covenants; violation; penalty...

§ 42-13601 - Definitions - 42-13601. Definitions In this article, unless the context otherwise requires:...

§ 42-13602 - Applicability of article; property - 42-13602. Applicability of article; property Property that is subject to...

§ 42-13603 - Valuation; income method; requirements; confidentiality; definitions - 42-13603. Valuation; income method; requirements; confidentiality; definitions A. Subject to...

§ 42-13604 - Required documentation - 42-13604. Required documentation A. As a condition of valuation under...

§ 42-13605 - Appeals - 42-13605. Appeals A. An owner or operator of low-income multifamily...

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Arizona Revised Statutes Title 42 - Taxation

Arizona Revised Statutes
Title 42 - Taxation