reglab/housing_qa huggingface dataset:
AZ Rev Stat § 43-418 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-418 - Payroll service company; registration; definitions

43-418.  Payroll service company;  registration;  definitions A. For withholding tax returns due to be filed from and after May 31,  2011,  a person shall not act as a payroll service company unless the person is registered with the department under this section. B. A person shall apply to the department electronically for registration as a payroll service company under this subsection and the department shall grant the application if the application indicates that the person will comply with this section. C. A payroll service company registered with the department under this section shall: 1. Be authorized in writing pursuant to section 42-2003 by each client to act on behalf of the client with respect to this state's withholding tax. 2. Keep a client's monies held for payment of state withholding taxes or other obligations in an account separate from the payroll service company's own monies. 3. Make payments electronically and file returns electronically with the department in compliance with the department's requirements for electronic payments and electronic filing. 4. Electronically provide to the department a client list and electronically update the client list at least monthly,  by the first of every month. The client list shall include at least the name,  address,  tax identification number and federal deposit frequency of each client. The address listed for the client must be the client's actual street or post office box address and not the payroll service company's address. 5. Timely file all returns and timely make all withholding tax payments required under its contracts with its clients. 6. On request,  provide to the department,  within the time specified in the request,  a copy of any contract with a client. 7. Comply with all other requirements of this section or rules adopted pursuant to this section. D. A payroll service company may terminate its registration by written notice to the department.  E. For the purposes of this section: 1. " Client"  means another employer for whom a payroll service company provides payroll services for a fee. 2. " Payroll service company"  means a person who has custody or control over a client's monies for the purpose of paying the withheld taxes and filing returns of a client with the department. 3. " Person"  means an individual,  fiduciary,  partnership,  corporation,  limited liability company,  association or other entity organized under the laws of this state or any other jurisdiction.
AZ Rev Stat § 43-419 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-419 - Electronic remittance and filing required by payroll service company; penalty; definitions

43-419.  Electronic remittance and filing required by payroll service company;  penalty;  definitions A. For withholding tax returns due to be filed from and after May 31,  2011,  a payroll service company remitting amounts due as prescribed in section 43-401,  subsection C on behalf of a client shall make all payments electronically. If a payroll service company remits a payment in a manner other than electronically,  the payroll service company shall pay a penalty in the amount of twenty-five dollars per client,  per payment,  unless it is shown that the failure to pay electronically is due to reasonable cause and not due to wilful neglect. B. For withholding tax returns due to be filed from and after May 31,  2011,  a payroll service company reconciling amounts payable during the preceding quarter in accordance with section 43-401,  subsection C on behalf of a client shall file all required quarterly returns electronically. If a payroll service company files a required quarterly return in a manner other than electronically,  the payroll service company shall pay a penalty in the amount of twenty-five dollars per client,  per return,  unless it is shown that the failure to file electronically is due to reasonable cause and not due to wilful neglect. C. For withholding tax returns due to be filed from and after May 31,  2011,  a payroll service company filing an annual payment return as allowed by rule and in accordance with section 43-401,  subsection C on behalf of a client shall file all required annual returns electronically. If a payroll service company files a required annual return in a manner other than electronically,  the payroll service company shall pay a penalty in the amount of twenty-five dollars per client,  per return,  unless it is shown that the failure to file electronically is due to reasonable cause and not due to wilful neglect. D. For the purposes of this section,  " client" ,  " payroll service company"  and " person"  have the same meanings prescribed in section 43-418.
AZ Rev Stat § 43-431 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-431 - Amounts withheld considered part payment of tax

43-431.  Amounts withheld considered part payment of tax The amounts deducted from the wages of an employee during any calendar year in accordance with the provisions of this chapter shall be considered to be paid in part payment of the tax on such employee's taxable income for his tax year which begins within such calendar year,  and the return made by the employer pursuant to section 43-412 may be accepted by the department as prima facie evidence of the amounts so deducted from his wages.
AZ Rev Stat § 43-432 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-432 - Refund for excess withholding

43-432.  Refund for excess withholding A. When the total amount withheld under section 43-401 exceeds the amount of the tax on the employee's entire taxable income as computed under this title,  the department shall,  after auditing the annual return filed by the employee in accordance with chapter 3 of this title,  and without requiring a filing of a refund claim as provided in section 42-1106,  subsection A,  refund the amount of the excess withheld,  subject to setoff for debts pursuant to section 42-1122. Failure of the department to make such refund shall not limit the right of the taxpayer to file a claim for a refund as provided in chapter 6,  article 1 of this title. If the excess tax withheld is less than one dollar,  no refund shall be made unless specifically requested by the taxpayer at the time such return is filed. In no event shall any excess be allowed as a credit against any tax accruing on a return filed for a year subsequent to the year during which such excess was withheld,  the provisions of chapter 6 of this title notwithstanding. B. The department may make separate refunds of withheld taxes upon request by a husband or wife who has filed a joint return,  the refund payable to each spouse being proportioned to the gross earnings of each shown by the information returns filed by the employer or otherwise shown to the satisfaction of the department. If a taxpayer entitled to a refund under this subsection dies,  the department may certify to the department of administration that the refund be made to the taxpayer's duly appointed executor,  administrator or personal representative.
AZ Rev Stat § 43-433 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-433 - Remedies for withheld taxes

43-433.  Remedies for withheld taxes Any taxpayer from whom a tax is collected by withholding under this chapter is entitled to the remedies set forth in chapter 6 of this title.
AZ Rev Stat § 43-434 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-434 - Exemption in case of nonresident employees

43-434.  Exemption in case of nonresident employees In the case of nonresident employees who are residents of another state and are allowed a tax credit for income taxes paid to their state of residency or domicile under the provisions of section 43-1096,  sufficient in amount to offset the tax required by this chapter to be withheld from the wages of an employee,  the department may by rules and regulations relieve the employers of such employees from withholding requirements of this chapter with respect to such employees.
AZ Rev Stat § 43-435 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-435 - Failure to collect and pay over tax; personal liability

43-435.  Failure to collect and pay over tax;  personal liability Any person required to collect,  truthfully account for and pay over any tax imposed by this title who fails to do so is,  in addition to other penalties provided by law,  personally liable for the total amount of the tax not collected or accounted for and paid over.
AZ Rev Stat § 43-501 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-501 - When taxes are payable

43-501.  When taxes are payable The tax imposed under this title shall be paid on the fifteenth day of April following the close of the calendar year or,  if the return is made on the basis of a fiscal year,  on the fifteenth day of the fourth month following the close of the fiscal year,  except that: 1. For an S corporation the tax imposed shall be paid on the fifteenth day of the third month following the close of the taxable year. 2. For unrelated business taxable income of a tax exempt organization the tax imposed shall be paid on the fifteenth day of the fifth month following the close of the taxable year.
AZ Rev Stat § 43-504 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-504 - Tax payments made in advance

43-504.  Tax payments made in advance Any taxpayer may elect to pay the tax prior to the date prescribed for its payment.
AZ Rev Stat § 43-505 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-505 - Tax payments made to department; order of crediting

43-505.  Tax payments made to department;  order of crediting A. The tax and any interest and penalties shall be paid to the department. Remittances may be in the form of a check payable to the department during such time and under such regulations as the director may prescribe. If a check is not paid by the bank on which it is drawn,  the taxpayer tendering the check shall remain liable for the payment of the tax and all interest and penalties as if he had not tendered the check. B. The department shall credit payments against a taxpayer's unpaid tax liability before crediting payments against any interest or penalties.
AZ Rev Stat § 43-562 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-562 - Husband and wife, liability for tax

43-562.  Husband and wife,  liability for tax The spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on such income is liable for the payment of the taxes imposed by this title on such income. If a joint return is filed,  the liability for the tax on the aggregate income is joint and several.
AZ Rev Stat § 43-563 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-563 - Recovery of erroneous refunds

43-563.  Recovery of erroneous refunds The department of revenue may recover any refund or credit or any portion which is erroneously made or allowed,  together with interest at the rate determined pursuant to section 42-1123 from the date the refund was made or the credit allowed,  in an action brought within two years after the refund or credit was made in a court of competent jurisdiction in Maricopa county in the name of the department of revenue. The action shall be tried in Maricopa county unless the court with the consent of the department of law orders a change of place of trial. The department of law shall prosecute the action,  and the rules of civil procedure in the superior court of Arizona,  as amended,  relating to service of summons,  pleadings,  proofs,  trials and appeals are applicable to the proceeding.
AZ Rev Stat § 43-567 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-567 - Lien for tax on trust income

43-567.  Lien for tax on trust income A. Upon the recording of an abstract of judgment or a copy thereof by the department with the county recorder of any county for any taxes,  interest and penalties due from the grantor of the trust on income of the trust which is taxable to the grantor under chapter 13 of this title,  and upon its giving notice of the recording to the fiduciary or fiduciaries of the trust,  the amount of the taxes,  interest and penalties constitute a lien upon all property of the trust in the county owned by the trust and any property acquired before the expiration of the lien. The lien has the force,  effect and priority of a judgment lien. B. The notice required to be given by subsection A of this section may be served upon the fiduciary personally or by mail. If made by mail,  service shall be made by registered mail and shall be addressed to the fiduciary at his address as it appears in the records of the department.
AZ Rev Stat § 43-581 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-581 - Payment of estimated tax; rules; penalty; forms

43-581.  Payment of estimated tax;  rules;  penalty;  forms A. An individual who is subject to the tax imposed by section 43-1011 and whose Arizona gross income,  as defined by section 43-1001,  or as described by section 43-1091 in the case of nonresidents,  for the taxable year exceeds $75, 000 or $150, 000 if a joint return is filed and whose Arizona gross income was greater than $75, 000 in the preceding taxable year or $150, 000 in the preceding taxable year if a joint return is filed shall make payments of estimated tax during the individual's taxable year. The amount of the payments of estimated tax shall be an amount that reasonably reflects a taxpayer's Arizona income tax liability that will be unpaid at the end of the taxpayer's taxable year. This amount shall be paid in four installments on or before the due dates established by the internal revenue code and shall total,  when combined with the taxpayer's withholding tax,  at least ninety percent of the tax due for the current taxable year or one hundred percent of the tax due for the preceding taxable year. B. Any other individual who is subject to the tax imposed by this title may make payments of estimated tax during the individual's taxable year. The amount of any estimated tax payments for the taxable year shall be an amount that reasonably reflects a taxpayer's Arizona income tax liability that will be unpaid at the end of the taxpayer's taxable year. C. For taxable years beginning from and after December 31,  2021,  an entity that is treated as a partnership or S corporation for federal income tax purposes,  that elects to pay the tax under section 43-1014 and whose taxable income for the taxable year exceeds $150, 000 in the preceding taxable year shall make payments of estimated tax during the taxable year in a manner that is consistent with the manner prescribed in this section for individuals. D. The department shall prescribe rules for the payments of estimated tax that shall provide for estimated payments in a manner similar to the manner prescribed in the internal revenue code. E. If the taxpayer does not pay the estimated tax required by subsection A or C of this section on or before the prescribed dates,  there is assessed and the department shall collect a penalty on the unpaid amount as prescribed by section 42-1125,  subsection Q. Penalties or interest shall not be assessed or collected if either of the following applies: 1. The estimated tax payments made pursuant to this section are allowable exceptions under section 6654 of the internal revenue code. 2. The taxpayer's Arizona income tax liability due on the taxpayer's return is less than $1, 000. For the purposes of this paragraph,  " Arizona income tax liability due on the taxpayer's return"  means the amount of tax due on the return minus the amount of Arizona income tax withheld and tax credits claimed by the taxpayer. F. The department shall make available suitable forms and instructions to taxpayers who make estimated tax payments pursuant to this article.
AZ Rev Stat § 43-583 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-583 - Payment of estimated tax by small business taxpayers; penalty; forms

43-583.  Payment of estimated tax by small business taxpayers;  penalty;  forms A. A small business taxpayer that is subject to the tax imposed by chapter 17 of this title shall pay estimated tax during the small business taxpayer's taxable year if the small business taxpayer's tax liability under chapter 17 of this title for the taxable year is at least $1, 000. The tax liability under chapter 17 of this title is the excess of the tax imposed by section 43-1711 over any tax credits allowed by chapter 17,  article 5. B. Except as otherwise provided in this section,  the amount of the required annual estimated tax payment is the lesser of:  1. Ninety percent of the tax shown on the return for the taxable year or,  if no return is filed,  ninety percent of the tax for that year.  2. One hundred percent of the tax shown on the small business income tax return for the preceding taxable year,  except that this paragraph does not apply if:  (a) The preceding taxable year was not a taxable year of twelve months.  (b) The small business did not file a return for the preceding taxable year showing a liability for tax. 3. Zero for taxable years beginning on or before December 31,  2021. C. Four installments of estimated tax payments are required each taxable year. The due dates for the installments are the due dates prescribed by section 6654 of the internal revenue code. Unless otherwise prescribed by this section,  the amount of each installment payment is twenty-five percent of the required annual estimated tax payment. If a taxable year begins on a date other than January 1,  the installment payments are due during months of that fiscal year that correspond to the prescribed months of a calendar year.  D. If a taxpayer fails to pay the full amount of estimated tax or any required installment under this section,  the taxpayer is subject to a penalty as prescribed by section 42-1125,  subsection Q. For the purposes of this subsection:  1. The amount of underpayment is the excess of the required installment payment over the amount,  if any,  of the installment paid on or before the due date for the payment.  2. A payment of estimated tax shall be credited against unpaid required installment payments in the order in which the installments are required to be paid.  E. The department shall:  1. Adopt rules that are necessary to administer and enforce this section.  2. Make available suitable forms and instructions to taxpayers who make estimated tax payments pursuant to this section.
AZ Rev Stat § 43-611 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-611 - Protest of tax deemed claim for refund

43-611.  Protest of tax deemed claim for refund If,  with or after the filing of a protest or an appeal with the department of revenue,  state board of tax appeals or the superior court,  a taxpayer pays the tax protested or appealed before the department,  board or superior court acts upon the protest or the appeal,  such body shall treat the protest or the appeal as a claim for refund or an appeal from the denial of a claim for refund filed under this article.
AZ Rev Stat § 43-612 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-612 - Contribution of portion of income tax refund to political parties trust fund

43-612.  Contribution of portion of income tax refund to political parties trust fund A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the political parties trust fund established under section 16-807. The form shall allow the taxpayer to choose among contribution amounts of ten dollars,  five dollars or two dollars and shall require the taxpayer to designate the contribution to a political party currently qualified for representation on the state primary and general election ballot pursuant to title 16,  chapter 5,  article 1. If the contribution is not designated to a qualified political party,  the monies shall not be subtracted from the refund and the refund shall be handled as if no voluntary contribution was made. B. After subtracting any setoff for debts pursuant to section 42-1122 the department shall subtract the designated amount from the refund due the taxpayer and deposit it,  pursuant to sections 35-146 and 35-147,  in the fund. C. The taxpayer may also donate any amount to the political parties trust fund,  in lieu of or in addition to the designated portion of the refund,  by an appropriate indication on the return and by including such amount with the return. If no political party is designated with the donation,  the donation shall be returned.
AZ Rev Stat § 43-613 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-613 - Contribution to child abuse prevention fund

43-613.  Contribution to child abuse prevention fund A. Unless not required pursuant to subsection B of this section,  the department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the child abuse prevention fund established under section 8-550.01. B. After subtracting any setoff for debts pursuant to section 42-1122 the department of revenue shall subtract the designated amount from the refund due the taxpayer and transfer it to the department of child safety for credit to the fund. The department of child safety shall separately account for the monies in the fund derived from contributions under this section and notify the department of revenue if such monies exceed ten million dollars. If these monies do exceed ten million dollars on June 30,  this section does not apply and the department of revenue shall not provide the space otherwise required by this section on the tax return for that taxable year. C. The taxpayer may also donate any amount to the child abuse prevention fund,  in lieu of or in addition to the designated portion of the income tax refund,  by an appropriate indication on the return and by including that amount with the return.
AZ Rev Stat § 43-614 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-614 - Contribution of portion of refund to special olympics

43-614.  Contribution of portion of refund to special olympics A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the special olympics tax refund fund established pursuant to section 41-173. B. After subtracting any setoff for debts pursuant to section 42-1122 the department of revenue shall subtract the designated amount from the refund due the taxpayer. The department of revenue shall transfer the designated amount to the department of economic security for credit to the special olympics tax refund fund. C. The taxpayer may also donate any amount to the special olympics tax refund fund,  in lieu of or in addition to the designated portion of the income tax refund,  by an appropriate indication on the return and by including that amount with the return.