reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-19151 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19151 - Definition of mobile home

42-19151.  Definition of mobile home In this article,  unless the context otherwise requires,  " mobile home"  means a structure that is transportable in one or more sections including the plumbing,  heating,  air conditioning and electrical systems that are contained in the structure and that,  when erected on site,  is either of the following: 1. More than eight feet in body width,  thirty-two feet or more in body length and built on a permanent chassis. 2. Regardless of the size,  used as a single family dwelling or for commercial purposes with or without a permanent foundation.
AZ Rev Stat § 42-19152 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19152 - Taxation of mobile homes

42-19152.  Taxation of mobile homes A. Each mobile home is subject to ad valorem property tax to be assessed and collected in the same manner and at the same time as other personal property that is taxable under this chapter. B. The department shall establish the method of determining the valuation of mobile homes that are taxable under this chapter to be set by the county assessor.
AZ Rev Stat § 42-19153 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19153 - Application and exemptions

42-19153.  Application and exemptions This article does not apply to: 1. A mobile home with respect to which an affidavit of affixture has been recorded pursuant to section 42-15203 and that has been placed on the real property tax roll. 2. Any trailer that is eight feet or less in width and less than thirty-two feet in length and that is not used as a place of residence or for a commercial purpose. A license tax in lieu of ad valorem property taxes is assessed on those trailers in the same manner as on other vehicles. 3. A mobile home that is properly licensed in another state and that is owned by a bona fide tourist in this state. This article does apply to a mobile home or trailer that is located in this state and that is owned by a resident of this state. For the purposes of this paragraph,  " resident"  includes: (a) A person,  except a tourist or out-of-state student,  who owns,  leases or rents a dwelling in this state and occupies it as a place of residence. (b) A person who,  regardless of domicile,  remains in this state for a consecutive period of six months or more. (c) A person who engages in a trade,  profession or occupation in this state or who accepts employment in this state in other than seasonal agricultural work. (d) A person who places a child in a public school without paying nonresident tuition. (e) A person who declares that the person is a resident of this state for the purpose of obtaining or paying at resident rates a state license or tuition fees at an educational institution that is maintained by public monies. (f) Any individual,  partnership,  company,  firm,  corporation or association that maintains a main office,  a branch office or warehouse facilities in this state and that bases and operates motor vehicles in this state.
AZ Rev Stat § 42-19154 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19154 - Landowner's register of mobile homes and monthly report; violation; classification

42-19154.  Landowner's register of mobile homes and monthly report;  violation;  classification A. If a person permits a mobile home to be placed on land that the person owns,  possesses or controls in a manner that permits the mobile home to be occupied as a dwelling or sleeping place for one or more persons for a period of thirty days or more,  the person shall keep a register containing information that is required by the department. B. The department shall prescribe,  and the county assessor shall furnish,  forms for maintaining the register. A copy of the information in the register for each month shall be sent to the county assessor within ten days after the month covered by the report. C. A person who knowingly fails to maintain the register or make the report required by this section is guilty of a class 2 misdemeanor.
AZ Rev Stat § 42-19155 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19155 - Unlawful sale or removal of mobile home; classification

42-19155.  Unlawful sale or removal of mobile home;  classification A. It is unlawful to knowingly move or sell a mobile home on which applicable ad valorem taxes imposed under this chapter have not been paid and are delinquent. B. A person who violates this section is guilty of a class 1 misdemeanor. Any fine collected under this subsection shall be deposited,  pursuant to sections 35-146 and 35-147,  in the state general fund.
AZ Rev Stat § 42-19156 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19156 - Review and appeal

42-19156.  Review and appeal A person who is dissatisfied with the valuation of the person's mobile home may have the valuation reviewed,  and may appeal from the decision resulting from the review,  in the same manner as provided by law for review and appeal under this chapter.
AZ Rev Stat § 42-19157 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19157 - Collection of delinquent taxes

42-19157.  Collection of delinquent taxes A. Except as otherwise prescribed by this article,  if a person who is liable for paying tax under this article evades or is delinquent in paying the tax,  the tax shall be collected in the manner and by the officers prescribed by this chapter for collecting delinquent taxes on personal property.  B. Notwithstanding any other law,  for a mobile home for which an affidavit of affixture has not been recorded pursuant to section 42-15203,  that is not placed on the real property roll and that is used as the owner's primary residence,  the delinquent tax may be collected pursuant to subsection A of this section only after both of the following occur: 1. The tax has been delinquent for a period of one year. 2. The person liable for paying the tax has not redeemed the property within six months after the end of the one-year period prescribed in paragraph 1 of this subsection. C. For delinquent tax report purposes,  the county treasurer and the officers prescribed by this chapter shall use the method and procedures of identifying mobile homes as prescribed by the department of transportation.
AZ Rev Stat § 42-19158 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19158 - Notice of intent to seize mobile home in possession of person not listed on tax bill

42-19158.  Notice of intent to seize mobile home in possession of person not listed on tax bill A. If the sheriff is directed to seize and sell a mobile home that is found to be in the possession of a person who is other than the person listed on the tax bill issued by the county treasurer and who presents evidence of having purchased the mobile home from the person listed on the tax bill after the taxes became delinquent,  the sheriff shall not seize the property. Instead,  the sheriff shall: 1. Issue a notice of intent to seize the mobile home in five working days. 2. Advise the owner of the application procedure to extend the payment due date as provided in section 42-19160. B. This section does not apply if the county treasurer or sheriff has reason to believe that the mobile home is in danger of being removed from the state.
AZ Rev Stat § 42-19159 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19159 - Owner's action to collect delinquent tax from previous owner

42-19159.  Owner's action to collect delinquent tax from previous owner A. A person who purchases a mobile home and who subsequently pays taxes that were imposed by this article on the mobile home and that were levied and became delinquent when the mobile home was the property of a previous owner may bring an action against the previous owner for the amount of the delinquent taxes paid. B. If the purchaser prevails,  the purchaser shall recover damages including reasonable attorney fees and treble the amount of delinquent taxes paid. C. This section does not apply if the purchaser has specifically assumed the delinquent tax liability in writing,  signed by the purchaser and seller,  and the delinquent taxes assumed are correctly stated by year and amount due.
AZ Rev Stat § 42-19160 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19160 - Delinquent taxes accruing under previous ownership

42-19160.  Delinquent taxes accruing under previous ownership A. If delinquent taxes on a mobile home were levied and became delinquent when the mobile home was the property of a previous owner: 1. The county treasurer,  on application and payment of a five dollar fee by the current owner,  shall extend the due date for paying the taxes for one year with no interest and penalty.  2. Any accrued interest or penalty due on the delinquent tax amount shall be exempted from payment by the current owner. B. Delinquent taxes that are extended under this section become due and payable immediately if the mobile home is sold. C. This section does not apply to a permanently affixed mobile home that is assessed as real property pursuant to chapter 15,  article 5 of this title.
AZ Rev Stat § 43-101 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-101 - Title

43-101.  Title This title shall be known and may be cited as the Arizona income tax act of 1978.
AZ Rev Stat § 43-102 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-102 - Declaration of intent

43-102.  Declaration of intent A. It is the intent of the legislature by the adoption of this title to accomplish the following objectives: 1. To adopt the provisions of the federal internal revenue code relating to the measurement of adjusted gross income for individuals,  to the end that adjusted gross income reported each taxable year by an individual to the internal revenue service shall be the identical sum reported to this state,  subject only to modifications contained in this title. 2. To adopt the provisions of the federal internal revenue code relating to the measurement of taxable income for corporations,  trusts,  estates and partnerships,  to the end that taxable income reported each taxable year by a corporation,  trust,  estate or partnership to the internal revenue service shall be the identical sum reported to this state,  subject only to modifications contained in this title. 3. To achieve the results in paragraphs 1 and 2 by the application of the various provisions of the federal internal revenue code relating to the definitions of income,  exceptions,  deductions,  accounting methods,  taxation of individuals,  corporations,  trusts,  estates and partnerships,  basis and other pertinent provisions relating to gross income as defined,  resulting in an amount called adjusted gross income for individuals and taxable income for corporations,  trusts,  estates and partnerships in the internal revenue code. 4. To impose on each resident of this state a tax measured by taxable income wherever derived. 5. To impose on each nonresident and each corporation with a business situs in this state a tax measured by taxable income which is the result of activity within or derived from sources within this state. B. Nothing contained in this title shall be construed to require a taxpayer to include an item of income or permit a taxpayer to deduct an expense item more than once in computing Arizona taxable income.
AZ Rev Stat § 43-103 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-103 - Effective date

43-103.  Effective date The provisions of this act shall apply only to taxable years beginning after December 31,  1978.
AZ Rev Stat § 43-107 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-107 - Nonconformity in application of internal revenue code; abatement of penalties and interest; definitions

43-107.  Nonconformity in application of internal revenue code;  abatement of penalties and interest;  definitions A. Notwithstanding sections 42-1123 and 42-1125,  no interest or penalty may be assessed on a nonconformity deficiency if all of the following are true for a taxable year: 1. The taxpayer filed a return and paid the taxes due,  relying on the department's published forms and instructions. 2. Conformity does not occur. 3. The department supplements its published forms and instructions related to nonconformity and requires the taxpayer to file an amended return. 4. By the extended due date of the next taxable year's return,  the taxpayer amends its return to report the nonconformity deficiency and pays the additional tax in the manner prescribed by the department. B. Notwithstanding section 42-1123,  the department shall not pay interest on refunds resulting from an amended return related to nonconformity unless the refund is paid more than sixty days after the due date set forth in subsection A,  paragraph 4 of this section or filing date,  whichever is later. C. For the purposes of this section: 1. " Conformity"  means an amendment to section 43-105 that results in adoption of the definition of the internal revenue code for the taxable year. 2. " Nonconformity"  means either: (a) Conformity plus another amendment to this title that does not conform to specific provisions of the internal revenue code as defined in section 43-105 for the taxable year. (b) No amendment to section 43-105 for the taxable year.
AZ Rev Stat § 43-108 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-108 - Subtraction from gross income; ordinary and necessary expenses; marijuana establishments and marijuana testing facilities; definitions

43-108.  Subtraction from gross income;  ordinary and necessary expenses;  marijuana establishments and marijuana testing facilities;  definitions  (Caution: 1998 Prop. 105 applies) A. Notwithstanding any other law,  in computing Arizona adjusted gross income or Arizona taxable income for a taxpayer,  all ordinary and necessary expenses paid or incurred during the taxable year in carrying on a trade or business as a marijuana establishment,  marijuana testing facility,  or dual licensee that elects to operate on a for-profit basis pursuant to title 36,  chapter 28.2 shall be subtracted from Arizona gross income to the extent not already excluded from Arizona gross income.  B. For the purposes of this section,  " dual licensee, "  " marijuana establishment, "  and " marijuana testing facility"  have the same meanings prescribed in section 36-2850.
AZ Rev Stat § 43-201 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-201 - Preemption by state of income taxation

43-201.  Preemption by state of income taxation The area of income taxation is preempted by the state,  and a county,  city,  town or other political subdivision of this state shall not levy an income tax,  so long as the urban revenue sharing fund is maintained as provided in section 43-206.
AZ Rev Stat § 43-202 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-202 - Object of tax

43-202.  Object of tax The object for which the taxes are imposed by this title is to assist in defraying the cost of maintenance of the state government and to lessen the burden in this regard resting upon tangible property. All taxes collected under the provisions of this title shall be used,  together with revenue from other sources,  to pay appropriations for the maintenance of the state government.
AZ Rev Stat § 43-203 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-203 - Severability

43-203.  Severability If any provision of this title be held invalid,  such invalidity shall not affect other provisions which can be given effect without the invalid provision and to this end the provisions of this title are declared to be severable.
AZ Rev Stat § 43-204 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-204 - Repeal; savings clause

43-204.  Repeal;  savings clause The " income tax act of 1933" ,  being sections 73-1501 to 73-1551,  inclusive,  as amended,  Arizona code of 1939,  is repealed. The " income tax act of 1954" ,  as amended,  Arizona Revised Statutes of 1956,  is also repealed. Such repeals shall not affect any act done or any right accruing or accrued,  or any suit or proceeding had or commenced in any civil cause before such repeals,  but all rights and liabilities under such acts shall continue,  and may be enforced in the same manner,  as if such repeals had not been made. All offenses committed,  and all penalties,  assessments or forfeitures incurred or imposed under such acts repealed,  may be prosecuted and punished in the same manner and with the same effect as if this title had not been passed.
AZ Rev Stat § 43-207 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-207 - Illegal income; duty of law enforcement or prosecuting agency; distribution of revenue; definitions

43-207.  Illegal income;  duty of law enforcement or prosecuting agency;  distribution of revenue;  definitions A. Whenever state or local law enforcement agency personnel in the course of an investigation obtain knowledge or a good faith belief that a person has received illegal income with an estimated value in excess of one thousand dollars,  the person in charge of the investigation shall provide identifying information to the department. The law enforcement agency shall cooperate fully with the department in providing the department with information regarding the illegal income. Such cooperation and identifying information shall include but is not limited to the provision of names,  addresses,  the identity and location of income sources,  and the identity and location of assets. B. Whenever any person prosecuting a person on behalf of the state obtains information in the course of the prosecution which information shows that the person being prosecuted has received or may have received illegal income in excess of one thousand dollars and it appears that the information has not been previously reported to the department,  the prosecutor shall immediately provide identifying information to the department. The prosecutor shall cooperate fully with the department in providing information regarding the person and amount of illegal income received. C. The monies collected in taxes as a result of information provided to the department under this section shall be deposited in the state general fund.  D. For the purposes of this section: 1. " Illegal income"  means any economic benefit of money or property of any kind derived from any unlawful activity,  including but not limited to theft,  robbery,  forgery,  bribery,  prostitution,  gambling,  fraud,  or unlawful sales. 2. " State or local law enforcement agency"  means the department of public safety,  county sheriff departments,  and municipal police departments.
AZ Rev Stat § 43-208 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-208 - Administration and enforcement

43-208.  Administration and enforcement The department shall administer and enforce this title. In addition to the administrative provisions of this title,  title 42,  chapter 1,  article 3,  including the civil and criminal penalties prescribed by sections 42-1125 and 42-1127,  applies to this title.
AZ Rev Stat § 43-209 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-209 - Collection of tax on income of professional athletes earned in this state; separate accounting for tax revenue from professional football; definition

43-209.  Collection of tax on income of professional athletes earned in this state;  separate accounting for tax revenue from professional football;  definition A. The department shall adopt and enforce rules for the collection of tax under this title on the income earned for services rendered in this state by professional athletes and employees of professional sport franchise organizations. B. On or before December 31 of each year each professional football franchise organization that is domiciled in this state shall provide to the department the federal taxpayer identification number,  assigned pursuant to section 6109 of the internal revenue code,  for each resident and nonresident employee of the organization who rendered services in this state for the organization during the calendar year. Unless due to reasonable cause and not due to wilful neglect,  a professional football franchise organization that fails to provide taxpayer identification numbers pursuant to this subsection shall pay a civil penalty of five dollars for each such number. C.   For purposes of section 42-1116,  subsection C,  on or before March 31 of each year the department shall separately account for and report to the state treasurer as a single aggregate amount the total net revenues collected during the preceding calendar year from the imposition of tax under this title on the income from all sources of: 1. Any professional football franchise organization that is domiciled in this state. 2. Resident and nonresident employees of any professional football franchise organization that is domiciled in this state. For reporting purposes under this subsection,  the department shall include all income reported on joint returns,  regardless of the spouse to whom it is attributable,  and the income of an employee's spouse that is reported on a separate return. D. For purposes of this section,  " professional football franchise organization"  means an organization that has the right to field a team for participation in professional football contests scheduled by a nationwide league during a regular season held in the months of September through December each year.
AZ Rev Stat § 43-211 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-211 - I didn't pay enough fund

43-211.  I didn't pay enough fund A. The I didn't pay enough fund is established consisting of monies received pursuant to section 43-621. B. The director of the department of revenue shall administer the fund. On notice from the director,  the state treasurer shall invest and divest monies in the fund as provided by section 35-313,  and monies earned from investment shall be credited to the fund.  C. The department of revenue shall use the monies in the fund for the administrative costs of this section,  except that administrative costs may not exceed ten per cent of the monies in the fund. Any unexpended monies revert to the state general fund at the close of the fiscal year.