reglab/housing_qa huggingface dataset:
AZ Rev Stat § 43-1506 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1506 - Annual report; posting

43-1506.  Annual report;  posting A. On or before September 30 of each year,  each school tuition organization shall report electronically to the department,  in a form prescribed by the department,  the following information,  separately compiled and identified for the purposes of sections 20-224.06,  20-224.07,  43-1183 and 43-1184: 1. The name,  address and contact person of the school tuition organization. 2. The total number of contributions received during the previous fiscal year. 3. The total dollar amount of contributions received during the previous fiscal year. 4. The total number of children awarded educational scholarships or tuition grants during the previous fiscal year. 5. The total dollar amount of: (a) Educational scholarships and tuition grants distributed during the previous fiscal year. (b) Monies being held for identified students' scholarships and tuition grants in future years. 6. The cost of audits pursuant to section 43-1507 paid during the fiscal year. 7. The percentage and total dollar amount of educational scholarships and tuition grants awarded during the previous fiscal year to: (a) Students whose family income meets the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793) for free or reduced-price lunches. (b) Students whose family income exceeds the threshold prescribed by subdivision (a) of this paragraph but does not exceed one hundred eighty-five percent of the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793) for free or reduced-price lunches. 8. For each school to which educational scholarships or tuition grants were awarded: (a) The name and address of the school. (b) The number of educational scholarships and tuition grants awarded during the previous fiscal year. (c) The total dollar amount of educational scholarships and tuition grants awarded during the previous fiscal year. 9. The names,  job titles and annual salaries of the three employees who receive the highest annual salaries from the school tuition organization. B. The department shall post on its website a report of the information it receives pursuant to subsection A of this section on or before March 31 of the calendar year following the year in which the information is received.
AZ Rev Stat § 43-1507 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1507 - Audits and financial reviews

43-1507.  Audits and financial reviews A. On or before September 30 of each year,  each school tuition organization that received one million dollars or more in total donations in the previous fiscal year shall provide for a financial audit of the organization. The audit must be conducted in accordance with generally accepted auditing standards and must evaluate the organization's compliance with section 43-1503,  subsection B,  paragraph 1. The audit must be conducted by an independent certified public accountant who is licensed in this state or who has a limited reciprocity privilege pursuant to section 32-725. The certified public accountant and the firm the certified public accountant is affiliated with shall be independent with respect to the organization,  its officers and directors,  services performed and all other independent relationships prescribed by generally accepted auditing standards. B. On or before September 30 of each year,  each school tuition organization that received less than one million dollars in total donations in the previous fiscal year shall provide for a financial review of the organization. The review must be conducted in accordance with standards for accounting and review services and must evaluate the organization's compliance with the fiscal requirements of this article. The review must be conducted by an independent certified public accountant who is licensed in this state or who has a limited reciprocity privilege pursuant to section 32-725. The certified public accountant and the firm the certified public accountant is affiliated with shall be independent with respect to the organization,  its officers and directors,  services performed and all other independent relationships prescribed by generally accepted auditing standards. C. Within five days after receiving the audit or financial review,  the school tuition organization shall file a signed copy of the audit or financial review with the department. D. The school tuition organization shall pay the fees and costs of the certified public accountant under this section from the organization's operating monies. The fees and costs shall be excluded from the calculation of total revenues spent on scholarships and tuition grants.
AZ Rev Stat § 43-1601 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1601 - Definitions

43-1601.  Definitions In this chapter,  unless the context otherwise requires: 1. " Allocate"  includes reserving money for an award of a multiyear educational scholarship or tuition grant for a specific student. 2. " Fiscal year"  means the fiscal year of the state as prescribed in section 35-102. 3. " Qualified school"  means a preschool that offers services to students with disabilities,  nongovernmental primary school or secondary school that is located in this state and that does not discriminate on the basis of race,  color,  disability,  familial status or national origin and that requires all teaching staff and personnel that have unsupervised contact with students to be fingerprinted. Qualified school does not include a charter school or programs operated by a charter school. 4. " Students with disabilities"  means students who have any of the following conditions: (a) Hearing impairment. (b) Visual impairment. (c) Developmental delay. (d) Preschool severe delay. (e) Speech/language impairment.
AZ Rev Stat § 43-1602 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1602 - Certification as a school tuition organization

43-1602.  Certification as a school tuition organization A. A nonprofit organization in this state that is exempt or has applied for exemption from federal taxation under section 501(c)(3) of the internal revenue code may apply to the department of revenue for certification as a school tuition organization,  and the department shall certify the school tuition organization if it meets the requirements prescribed by this chapter. An organization must apply for certification on a form prescribed and furnished on request by the department. B. The department shall: 1. Maintain a public registry of currently certified school tuition organizations. 2. Make the registry available to the public on request. 3. Post the registry on the department's official website. C. The department shall send notice by certified mail or by e-mail to a school tuition organization if the department determines that the school tuition organization has engaged in any of the following activities: 1. Failed or refused to allocate at least ninety percent of annual revenues from contributions made for the purposes of sections 43-1089 and 43-1089.03 for educational scholarships or tuition grants. 2. Failed or refused to file the annual reports required by section 43-1604. 3. Limited the availability of scholarships to students of only one school. 4. Encouraged,  facilitated or knowingly permitted taxpayers to engage in actions prohibited by this article. 5. Awarded,  restricted or reserved educational scholarships or tuition grants for use by a particular student based solely on the recommendation of the donor. 6. Failed or refused to meet any of the requirements in section 43-1603,  subsection B. 7. Failed or refused to include the notice required in section 43-1603,  subsection C. 8. Failed or refused to comply with the audit or financial review requirements of section 43-1605. D. A school tuition organization that receives notice from the department pursuant to subsection C of this section has ninety days to correct the violation identified by the department in the notice. If a school tuition organization fails or refuses to comply after ninety days,  the department may remove the organization from the list of certified school tuition organizations and shall make available to the public notice of removal as soon as possible. An organization that is removed from the list of certified school tuition organizations must notify any taxpayer who attempts to make a contribution that the contribution is not eligible for the tax credit and offer to refund all donations received after the date of the notice of termination of certification. E. A school tuition organization may request an administrative hearing on the revocation of its certification as provided by title 41,  chapter 6,  article 10. Except as provided in section 41-1092.08,  subsection H,  a decision of the department is subject to judicial review pursuant to title 12,  chapter 7,  article 6.
AZ Rev Stat § 43-1604 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1604 - Annual report; posting

43-1604.  Annual report;  posting A. On or before September 30 of each year,  each school tuition organization shall report electronically to the department,  in a form prescribed by the department,  the following information,  separately compiled and identified for the purposes of sections 43-1089 and 43-1089.03: 1. The name,  address and contact person of the school tuition organization. 2. The total number of contributions received during the previous fiscal year. 3. The total dollar amount of contributions received during the previous fiscal year. 4. The total number of children awarded educational scholarships or tuition grants during the previous fiscal year. 5. The total dollar amount of: (a) Educational scholarships and tuition grants distributed during the previous fiscal year. (b) Money being held for identified students' scholarships and tuition grants in future years. 6. The cost of audits pursuant to section 43-1605 paid during the fiscal year. 7. The total dollar amount of educational scholarships and tuition grants awarded during the previous fiscal year to: (a) Students whose family income meets the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793) for free or reduced-price lunches. (b) Students whose family income exceeds the threshold prescribed by subdivision (a) of this paragraph but does not exceed one hundred eighty-five percent of the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793) for free or reduced-price lunches. 8. For each school to which educational scholarships or tuition grants were awarded: (a) The name and address of the school. (b) The number of educational scholarships and tuition grants awarded during the previous fiscal year. (c) The total dollar amount of educational scholarships and tuition grants awarded during the previous fiscal year. 9. The names,  job titles and annual salaries of the three employees who receive the highest annual salaries from the school tuition organization. B. The department shall post on its website a report of the information it receives pursuant to subsection A of this section on or before March 31 of the calendar year following the year in which the information is received.
AZ Rev Stat § 43-1605 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1605 - Audits and financial reviews

43-1605.  Audits and financial reviews A. On or before September 30 of each year,  each school tuition organization that received one million dollars or more in total donations in the previous fiscal year shall provide for a financial audit of the organization. The audit must be conducted in accordance with generally accepted auditing standards and must evaluate the organization's compliance with section 43-1603,  subsection B,  paragraph 1. The audit must be conducted by an independent certified public accountant who is licensed in this state or who has a limited reciprocity privilege pursuant to section 32-725. The certified public accountant and the firm the certified public accountant is affiliated with shall be independent with respect to the organization,  its officers and directors,  services performed and all other independent relationships prescribed by generally accepted auditing standards. B. On or before September 30 of each year,  each school tuition organization that received less than one million dollars in total donations in the previous fiscal year shall provide for a financial review of the organization. The review must be conducted in accordance with standards for accounting and review services and must evaluate the organization's compliance with the fiscal requirements of this article. The review must be conducted by an independent certified public accountant who is licensed in this state or who has a limited reciprocity privilege pursuant to section 32-725. The certified public accountant and the firm the certified public accountant is affiliated with shall be independent with respect to the organization,  its officers and directors,  services performed and all other independent relationships prescribed by generally accepted auditing standards. C. Within five days after receiving the audit or financial review the school tuition organization shall file a signed copy of the audit or financial review with the department.  D. The school tuition organization shall pay the fees and costs of the certified public accountant under this section from the organization's operating monies. The fees and costs shall be excluded from the calculation of total revenues spent on scholarships and tuition grants.
AZ Rev Stat § 43-1701 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1701 - Definitions

43-1701.  Definitions In this chapter,  unless the context otherwise requires: 1. " Arizona small business"  means an activity that generates Arizona small business gross income.  2. " Arizona small business adjusted gross income"  of a resident taxpayer means the Arizona small business gross income subject to the adjustments provided in article 3 of this chapter.  3. " Arizona small business gross income"  of a resident taxpayer: (a) Means the sum of the amounts,  whether positive or negative,  that are included in a taxpayer's federal adjusted gross income for the taxable year,  computed pursuant to the internal revenue code,  and that are reported on the following schedules and forms or on equivalent successor schedules and forms designated by the internal revenue service: (i) Schedule B,  interest and ordinary dividends. (ii) Schedule C,  profit or loss from business. (iii) Schedule E,  supplemental income or loss. (iv) Schedule F,  profit or loss from farming. (v) Form 4797,  sale of business property. (vi) Form 4835,  farm rental income and expenses. (b) Includes any amount reported on schedule D,  capital gains and losses,  that is recognized with respect to either the taxable disposition of an ownership interest in any entity other than a publicly traded entity,  or the taxable disposition of capital assets used in connection with a trade or business activity,  including goodwill and going concern value. 4. " Arizona small business taxable income"  of a resident taxpayer means the Arizona small business adjusted gross income minus any deductions allowable in article 4 of this chapter.
AZ Rev Stat § 43-1702 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1702 - Rules

43-1702.  Rules The department may adopt rules and publish and prescribe forms necessary to administer this chapter.
AZ Rev Stat § 43-1721 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1721 - Additions and subtractions to Arizona small business gross income

43-1721.  Additions and subtractions to Arizona small business gross income In computing Arizona small business adjusted gross income,  the additions and subtractions provided in sections 43-1021 and 43-1022 shall be made but only to the extent the additions and subtractions directly relate to Arizona small business gross income. The subtraction provided in section 43-1022,  paragraph 28 may not be included as a subtraction under this chapter.
AZ Rev Stat § 44-101 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-101 - Statute of frauds

44-101.  Statute of frauds No action shall be brought in any court in the following cases unless the promise or agreement upon which the action is brought,  or some memorandum thereof,  is in writing and signed by the party to be charged,  or by some person by him thereunto lawfully authorized: 1. To charge an executor or administrator upon any promise to answer for any debt or damages due from his testator or intestate out of his own estate. 2. To charge a person upon a promise to answer for the debt,  default or miscarriage of another. 3. To charge a person upon any agreement made upon consideration of marriage,  except a mutual promise to marry. 4. Upon a contract to sell or a sale of goods or choses in action of the value of five hundred dollars or more,  unless the buyer accepts part of the goods or choses in action,  and actually receives them or gives something in earnest to bind the contract,  or in part payment,  but when a sale is made at auction,  an entry by the auctioneer in his sale book,  made at the time of the sale,  of the kind of property sold,  the terms of the sale,  the price,  and the name of the purchaser and person on whose account the sale is made is a sufficient memorandum. 5. Upon an agreement which is not to be performed within one year from the making thereof. 6. Upon an agreement for leasing for a longer period than one year,  or for the sale of real property or an interest therein. Such agreement,  if made by an agent of the party sought to be charged,  is invalid unless the authority of the agent is in writing,  subscribed by the party sought to be charged. 7. Upon an agreement authorizing or employing an agent or broker to purchase or sell real property,  or mines,  for compensation or a commission. 8. Upon an agreement which by its terms is not to be performed during the lifetime of the promisor,  or an agreement to devise or bequeath any property,  or to make provision for any person by will. 9. Upon a contract,  promise,  undertaking or commitment to loan money or to grant or extend credit,  or a contract,  promise,  undertaking or commitment to extend,  renew or modify a loan or other extension of credit involving both an amount greater than two hundred fifty thousand dollars and not made or extended primarily for personal,  family or household purposes.
AZ Rev Stat § 44-121 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-121 - Contracts in writing; consideration

44-121.  Contracts in writing;  consideration Every contract in writing imports a consideration.
AZ Rev Stat § 44-131 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-131 - Capacity of minor veterans and married minors

44-131.  Capacity of minor veterans and married minors A. A veteran who is entitled to benefits under the servicemen's readjustment act of 1944 (P.L. 78-346;  58 Stat. 284),  or the spouse of that veteran,  is not under legal disability by reason of minority to make any contract and any contract made by that veteran or spouse is not invalid or voidable by reason of the minority of the veteran or spouse. B. A person who is married to an adult is not under legal disability because of that person's minority to make a contract and a contract made by that person is not invalid or voidable because of that person's minority.
AZ Rev Stat § 44-132 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-132 - Capacity of minor to obtain hospital, medical and surgical care; definition

44-132.  Capacity of minor to obtain hospital,  medical and surgical care;  definition A. Notwithstanding any other provision of law except as provided in title 36,  chapter 20,  article 1,  and without limiting cases in which consent may otherwise be obtained or is not required,  any emancipated minor,  any minor who has contracted a lawful marriage or any homeless minor may give consent to the furnishing of hospital,  medical and surgical care to such minor,  and such consent shall not be subject to disaffirmance because of minority. The consent of the parent,  or parents,  of such a person is not necessary in order to authorize hospital,  medical and surgical care. For the purposes of this section only,  subsequent judgment of annulment of such marriage or judgment of divorce shall not deprive such person of his adult status once attained. B. A health care provider acting in reliance on the consent of a minor who has authority or apparent authority pursuant to this section to consent to health care is not subject to criminal and civil liability and professional disciplinary action on the ground that he or she failed to obtain consent of the minor's parent,  parents or legal guardian. This subsection does not affect any other cause of action permitted under title 12,  chapter 5.1. C. For purposes of this section,  a homeless minor is an individual under the age of eighteen years living apart from his parents and who lacks a fixed and regular nighttime residence or whose primary residence is either a supervised shelter designed to provide temporary accommodations,  a halfway house or a place not designed for or ordinarily used for sleeping by humans.
AZ Rev Stat § 44-132.01 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-132.01 - Capacity of minor to obtain treatment for venereal disease without consent of parent

44-132.01.  Capacity of minor to obtain treatment for venereal disease without consent of parent Notwithstanding any other provision of the law,  a minor who may have contracted a venereal disease may give consent to the furnishing of hospital or medical care related to the diagnosis or treatment of such disease and such consent shall not be subject to disaffirmance because of minority. The consent of the parent,  parents or legal guardian of such a person shall not be necessary in order to authorize hospital or medical care.
AZ Rev Stat § 44-133 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-133 - Emergency consent for hospital care, medical attention or surgery by person in loco parentis

44-133.  Emergency consent for hospital care,  medical attention or surgery by person in loco parentis Notwithstanding any other provision of the law,  in cases of emergency in which a minor is in need of immediate hospitalization,  medical attention or surgery and after reasonable efforts made under the circumstances,  the parents of such minor cannot be located for the purpose of consenting thereto,  consent for said emergency attention may be given by any person standing in loco parentis to said minor.
AZ Rev Stat § 44-133.01 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-133.01 - Capacity of minor to consent to treatment for use of a dangerous drug or narcotic

44-133.01.  Capacity of minor to consent to treatment for use of a dangerous drug or narcotic Notwithstanding any other law,  any minor who is at least twelve years of age who is found,  upon diagnosis of a licensed physician or a registered nurse practitioner,  to be under the influence of a dangerous drug or narcotic,  which includes withdrawal symptoms,  may be considered an emergency case and the minor is considered as having consented to hospital or medical care needed for treatment for that condition. Such consent is not subject to disaffirmance because of minority. The consent of the parent,  parents or legal guardian of that minor is not necessary to authorize hospital or medical care,  except that the consent is equally valid if obtained.