reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-5007 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5007 - Taxpayer security; out-of-state prime contractors; definition

42-5007.  Taxpayer security;  out-of-state prime contractors;  definition A. In lieu of the bond required under section 42-1102 or 42-5006,  a person who is in the construction business,  who does not have a principal place of business in this state and who enters into a prime construction contract to be performed in this state,  at the time the contract is entered into,  shall furnish to the director or the director's agent a surety bond or other acceptable security in an amount equal to the gross receipts to be paid under the contract multiplied by the aggregate rates of the applicable taxes imposed by this chapter to secure payment of the tax imposed by this chapter on the gross receipts from the contract and shall obtain a certificate from the director or the director's agent that the requirements of this section have been met. B. If the total amount to be paid under the contract is changed by ten per cent or more after the date the bond or other security is furnished,  the person shall increase or decrease,  as the case may be,  the amount of the bond or security within fourteen days after the change. C. If a person fails to comply with subsection A or B of this section,  the director or the director's agent may: 1. Demand by certified mail or in person that the person comply. On the person's failure to comply within ten days after the date of the mailing of such demand,  the director may institute a proceeding to enjoin the person's business as provided in section 42-1103. 2. When a serious and immediate risk exists that an amount of tax due or reasonably expected to become due from the person on gross receipts from a prime construction contract will not be paid,  request the person to comply,  and,  on failure to comply immediately,  the director may without further notice apply to tax court for an injunction under section 42-1103. D. This section does not apply if the total gross receipts under the construction contract,  including any change in such amount,  are to be less than fifty thousand dollars. E. A city,  town or county or an agency of this state shall not issue a building or other construction permit to any person who is subject to the requirements of this section without having first been furnished by the construction contractor with the certificate from the director or the director's agent provided under subsection A of this section. F. In this section " principal place of business"  means a location where a person has continuously operated a facility with at least one full-time employee for the preceding twelve consecutive months.
AZ Rev Stat § 42-5008 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5008 - Levy of tax; purposes; distribution

42-5008.  Levy of tax;  purposes;  distribution A. There is levied and there shall be collected by the department,  for the purpose of raising public money,  privilege taxes measured by the amount or volume of business transacted by persons on account of their business activities,  and in the amounts to be determined by the application of rates against values,  gross proceeds of sales or gross income,  as the case may be,  as prescribed by this article and article 2 of this chapter. B. If any monies remain after the payments are made for state purposes,  as provided for by subsection A,  the remainder of the monies shall be paid into the state school fund for educational purposes. C. The tax levied by and collected pursuant to this article and article 2 of this chapter is designated the " transaction privilege tax" .
AZ Rev Stat § 42-5010.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5010.01 - Transaction privilege tax; additional rate increment

42-5010.01.  Transaction privilege tax;  additional rate increment A. From and after June 30,  2021 through June 30,  2041,  in addition to the rates prescribed by section 42-5010,  subsection A,  an additional rate increment is imposed and shall be collected. The additional tax rate increment is levied at the rate of six-tenths of one percent of the tax base of every person engaging or continuing in this state in a business classification listed in section 42-5010,  subsection A,  paragraph 1. B. The taxpayer shall pay taxes pursuant to this section at the same time and in the same manner as under section 42-5010,  subsection A. The department shall separately account for the revenues collected with respect to the rates imposed by this section,  and the state treasurer shall distribute all of those revenues in the manner prescribed by section 42-5029.02. The rates imposed by this section are not considered local revenues for purposes of article IX,  section 21,  Constitution of Arizona.
AZ Rev Stat § 42-5011 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5011 - Conditional sales

42-5011.  Conditional sales For the purpose of computing the tax levied by this article,  conditional sales shall be treated as credit sales and the tax shall be paid only upon the amounts received under such conditional sales contracts,  but if the seller transfers his interest in such contract to a third person,  he shall pay upon the full sale price of the commodity unless a record is kept of payments thereafter made on the contract in such manner that the department may at all times ascertain from the records of the seller the amount paid thereon by the purchaser. If at any time the department cannot so ascertain the amount paid thereon,  the tax shall become due and payable as to any amounts not shown to be paid by the records of the seller or to the satisfaction of the department.
AZ Rev Stat § 42-5012 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5012 - Sales between affiliated persons

42-5012.  Sales between affiliated persons In determining value as applied to sales from one to another of affiliated corporations or persons,  or other circumstances where the relation between the buyer and seller is such that the gross proceeds from the sale are not indicative of the true value of the subject matter of the sale,  the department shall prescribe uniform and equitable rules for determining the value upon which the tax shall be levied,  corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character by other taxpayers where no common interest exists between the buyer and seller,  but otherwise under similar circumstances and conditions.
AZ Rev Stat § 42-5013 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5013 - Partnerships

42-5013.  Partnerships A. All taxes levied under this article upon the business activities of a partnership shall be a liability and charge against each and all of the partners,  but when the tax is paid by the partnership the liability against each and all of the partners shall terminate. B. Licenses issued to persons engaged in business as partners shall be in the name of the partnership.
AZ Rev Stat § 42-5015 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5015 - Filing by electronic means

42-5015.  Filing by electronic means A taxpayer who is required to pay any transaction privilege and affiliated excise taxes to this state or a county or municipality may report and pay the required tax through electronic means. The electronic system shall be administered by the department of revenue. The department may enter into an agreement with the cities and towns that did not have an intergovernmental contract or agreement in effect as of January 1,  2013 with the department to provide for unified or coordinated licensing,  collection and auditing programs for the cities and towns to contribute to the payment of the electronic system through money or resources. The electronic system shall: 1. Include a single point for licensing,  filing a single return and paying transaction privilege and affiliated excise taxes for all state,  county and municipal taxing jurisdictions. 2. Consolidate data in a manner compatible with the data systems of the department of revenue. 3. Capture data with sufficient specificity to meet the needs of the taxing jurisdictions. 4. Allow for identification of the correct taxing jurisdictions and tax rates based on the place where the transaction is sourced.
AZ Rev Stat § 42-5016 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5016 - Credit for telecommunications service revenue reductions

42-5016.  Credit for telecommunications service revenue reductions A. A credit is allowed against the taxes imposed by this article and other affiliated excise taxes for taxpayers in the business of selling and delivering telecommunications services to residential customers in an amount equal to the dollar amount of payments for telecommunications services not received by the taxpayer that are directly attributable to the rate of assistance provided under title 46,  chapter 6,  article 1. B. The taxpayer shall claim the credit for each tax period in such manner as prescribed by the department,  that may be incorporated in the return form prescribed by section 42-5014. A claim for credit is not allowed if the taxpayer fails to pay the tax due before the payment becomes delinquent. If the taxpayer subsequently disallows or recovers any amount claimed as rate assistance under title 46,  chapter 6,  article 1 and received as a credit under this section in a previous tax period,  that amount shall be subtracted from the credit allowed under this section for the next tax period following the disallowance or recovery. C. The amount under this section is presumed to be revenues for the purpose of determining the total amount to be applied against the appropriation limitation prescribed under article IX,  section 17,  Constitution of Arizona.
AZ Rev Stat § 42-5017 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5017 - Credit for accounting and reporting expenses; definition

42-5017.  Credit for accounting and reporting expenses;  definition A. A credit is allowed against the taxes imposed by this article and article 5 of this chapter for expenses incurred by the taxpayer in accounting and reporting those taxes. The credit is:  1. For a taxpayer who files a paper return,  one percent of the amount of tax due but not to exceed a total of ten thousand dollars in any calendar year for the combined total of all business premises of the taxpayer. 2. For a taxpayer who files using an electronic filing program established by the department,  one and two-tenths percent of the amount of tax due but not to exceed a total of twelve thousand dollars in any calendar year for the combined total of all business premises of the taxpayer. B. Estimated taxes under section 42-5014,  subsection D are not considered a separate reporting period. C. A taxpayer shall claim the credit for each tax period on forms prescribed and furnished by the department,  which may be incorporated in the return form prescribed pursuant to section 42-5014. A claim for credit is not allowed if the taxpayer fails to pay the tax due,  plus any estimated tax liability,  before the payment becomes delinquent. A claim for the increased credit amount under subsection A,  paragraph 2 of this section is not allowed if the taxpayer fails to file using the department's electronic filing program for any taxable period during the calendar year. The department shall recapture any credit amounts claimed by the taxpayer but disallowed. D. For the purposes of this section,  " taxpayer"  means the business entity under which the business reports for state income tax purposes or an entity that is exempt from state income tax.
AZ Rev Stat § 42-5018 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5018 - Method of payment

42-5018.  Method of payment All remittances of taxes imposed by this article shall be made by bank draft,  check,  cashier's check,  money order,  cash or electronic funds transfer to the department,  which shall issue receipts therefor to the taxpayers,  but no remittance other than cash shall be final discharge of liability for the tax levied by this article until it has been paid in cash to the department.
AZ Rev Stat § 42-5019 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5019 - Reporting sales made in more than one class

42-5019.  Reporting sales made in more than one class A person engaged in any business in which sales are made on which the same rate does not apply,  or in two or more businesses with respect to which the rate to be applied is not the same,  shall make separate returns of the gross proceeds of sales or the gross income of each business separately classified.
AZ Rev Stat § 42-5020 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5020 - Persons engaged in more than one business

42-5020.  Persons engaged in more than one business Any person engaging in two or more forms of business of like classification taxable under this article may file a consolidated return covering all business activities of like classification engaged in within this state.
AZ Rev Stat § 42-5021 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5021 - Payment of additional taxes after audit

42-5021.  Payment of additional taxes after audit Any additional tax due as disclosed by an audit made under section 42-1108 shall be paid within thirty days after receipt of such assessment,  or if an appeal is taken to the department,  within ten days after the order or decision of the department has become final.
AZ Rev Stat § 42-5022 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5022 - Burden of proving sale not at retail

42-5022.  Burden of proving sale not at retail The burden of proving that a sale of tangible personal property was not a sale at retail shall be on the person who made the sale,  unless either: 1. The person has taken from the purchaser a certificate signed by and bearing the name and address of the purchaser that the property was purchased for resale in the ordinary course of business and that he has a valid license,  with the number thereof,  to sell the kind of property purchased. 2. The person is exempt from the requirement of a certificate pursuant to section 42-5009,  subsection N.
AZ Rev Stat § 42-5023 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5023 - Presumption as to tax base

42-5023.  Presumption as to tax base For the purpose of proper administration of this article and to prevent evasion of the tax imposed by this article it is presumed that all gross proceeds of sales and gross income derived by a person from business activity classified under a taxable business classification comprise the tax base for the business until the contrary is established.
AZ Rev Stat § 42-5024 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5024 - Personal liability for tax; remedies for collection

42-5024.  Personal liability for tax;  remedies for collection Every tax imposed by this article and all increases,  interest and penalties thereon shall become,  from the time they are due and payable,  a personal debt of the taxpayer to the state and may be collected by legal action under section 42-1114. Such remedy shall be in addition to existing remedies or those provided in this article.
AZ Rev Stat § 42-5025 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5025 - Failure or refusal to permit examination of records; classification

42-5025.  Failure or refusal to permit examination of records;  classification A. It is unlawful for any person to knowingly fail or refuse to permit any lawful examination of any book,  paper,  account,  record or other memoranda by the department or any of its authorized agents or employees. A person violating this section is guilty of a class 2 misdemeanor. B. In addition to the penalties prescribed by this section the civil and criminal penalties prescribed by sections 42-1125 and 42-1127 apply to violations of this chapter.
AZ Rev Stat § 42-5026 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5026 - Failure to file return; notice; hearing; levy of tax

42-5026.  Failure to file return;  notice;  hearing;  levy of tax A. If any person required to file a return fails or refuses to do so,  the department shall proceed to obtain facts and information on which to base the tax prescribed by this article,  and for such purpose the department or its agent may examine the books,  records and papers of such person,  and may take evidence on oath of any person who it believes is in possession of facts or information pertinent to the inquiry. The director or his agent may administer the oath. As soon as the department procures such information it shall hold a public hearing for the purpose of ascertaining the amount of tax payable by such person. B. The department shall give not less than ten days' notice in writing of the time and place of holding the hearing,  which shall be mailed to the person at his last known address,  or served upon him personally. To represent the taxpayer at the hearing or to appear on the taxpayer's behalf is deemed not to be the practice of law. C. The levy of the tax after such hearing shall be final as to any person who fails or refuses to file a return.
AZ Rev Stat § 42-5027 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5027 - Enjoining defaulting taxpayer from continuing in business

42-5027.  Enjoining defaulting taxpayer from continuing in business Any person against whom a tax is levied under this article may be enjoined by an action commenced by the attorney general or a county attorney in the name of the state,  at the request of the department,  from engaging or continuing in any business for which a tax is imposed by this article until the taxes have been paid,  and until such person has complied with this article.
AZ Rev Stat § 42-5028 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5028 - Failure to pay; personal liability

42-5028.  Failure to pay;  personal liability A person who fails to remit any additional charge made to cover the tax or truthfully account for and pay over any such amount is,  in addition to other penalties provided by law,  personally liable for the total amount of the additional charge so made and not accounted for or paid over.
AZ Rev Stat § 42-5029.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5029.01 - Qualifying Indian tribe; report; accounting procedures; definitions

42-5029.01.  Qualifying Indian tribe;  report;  accounting procedures;  definitions A. To qualify for funding pursuant to section 42-5029,  subsection E,  paragraph 4 or section 42-5029.02,  subsection A,  paragraph 4,  a qualifying Indian tribe shall report its full-time equivalent student enrollment,  as calculated under section 15-1466.01,  in the preceding fiscal year to the auditor general by June 30 each year and shall comply with the same accounting procedures and practices prescribed by the auditor general for calculating full-time equivalent student enrollment for community college districts. A qualifying Indian tribe may report to the state board of education the number of students simultaneously enrolled in a course for both high school and community college credit.  B. For the purposes of this section:  1. " Community college"  includes any college that is owned,  operated or chartered by a qualifying Indian tribe. 2. " Qualifying Indian tribe"  has the same meaning prescribed in section 42-5031.01,  subsection D.
AZ Rev Stat § 42-5030 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5030 - Transfers to the Arizona convention center development fund; distributions

42-5030.  Transfers to the Arizona convention center development fund;  distributions A. At the same time as the first distributions each fiscal year pursuant to section 42-5029,  the department shall credit to the Arizona convention center development fund established by title 9,  chapter 6,  article 1 the amounts determined pursuant to this section. B. The department shall credit twenty million dollars in each fiscal year until a certification of completion of construction is filed with the state treasurer pursuant to section 9-622. In each fiscal year thereafter,  the department shall credit the amounts computed pursuant to subsection C of this section to the Arizona convention center development fund for each eligible project as described in section 9-605. C. The amount distributed pursuant to subsection B of this section shall be computed by dividing the total cost of the eligible project not funded from municipal sources as identified in the certificate of completion of construction filed pursuant to section 9-622 by three hundred million and multiplying the quotient by the amount prescribed in section 9-602,  subsection D.  D. If the chief financial officer of the eligible city certifies to the state treasurer pursuant to section 9-602 that no additional distributions are required from the Arizona convention center development fund for an eligible project,  the department shall make no further transfers to the fund for that project.
AZ Rev Stat § 42-5030.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5030.01 - Distribution of revenues for school facilities

42-5030.01.  Distribution of revenues for school facilities From and after June 30,  1999,  if there are outstanding state school facilities revenue bonds pursuant to title 41,  chapter 56,  article 6,  and if the amount of monies available under section 37-521,  subsection B,  paragraph 1 is insufficient to pay the debt service due on the outstanding bonds in that fiscal year,  the state treasurer shall transfer to the state school facilities revenue bond debt service fund established pursuant to section 41-5754 the amount that is necessary to pay the debt service due in that fiscal year on the outstanding bonds from state general fund revenues that were collected pursuant to this chapter.
AZ Rev Stat § 42-5032.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5032.01 - Distribution of revenues for tourism and sports authority

42-5032.01.  Distribution of revenues for tourism and sports authority A. Each month the state treasurer shall pay,  from the amount designated as distribution base pursuant to section 42-5029,  subsection D,  the amount determined under subsection B of this section to the tourism and sports authority for deposit in the authority's facility revenue clearing account established by section 5-834. B. The amount to be paid under subsection A of this section is the total amount of state transaction privilege tax revenues received from persons conducting business under: 1. The retail,  amusement and restaurant classifications at,  or with respect to events held at,  a multipurpose facility that is owned or operated by the authority pursuant to title 5,  chapter 8. 2. The retail,  amusement and restaurant classifications at,  or with respect to,  professional football contests that are held beginning July 2001 in a stadium located on the campus of an institution under the jurisdiction of the Arizona board of regents. C. Each month the state treasurer shall pay,  from the amount designated as distribution base pursuant to section 42-5029,  subsection D,  the total amount of state transaction privilege tax revenues received from persons conducting business under the prime contracting classification at a multipurpose facility that is owned or operated by the tourism and sports authority pursuant to title 5,  chapter 8 for deposit in the authority's construction account established by section 5-833.