reglab/housing_qa huggingface dataset:
AZ Rev Stat § 41-5832 (2021)
2021 Arizona Revised Statutes|Title 41 - State Government|§ 41-5832 - Indoor air quality requirements

41-5832.  Indoor air quality requirements A. When the board or the division approves the construction of a school building,  the division shall conduct an environmental site assessment. The division shall consider site assessment standards in accordance with the American society for testing and materials standard E1527,  standard practice for environmental site assessments: phase I environmental site assessment process. B. The board or the division shall not approve a school building project if any of the following conditions exists: 1. The environmental site assessment indicates that the site cannot meet,  within reasonable expenditures,  the same criteria established for residential properties. 2. The plans incorporate flat roof construction that does not have adequate pitch towards drains in order to prevent pooling of water. 3. The plans do not incorporate indoor air quality guidelines that are acceptable to the division. The division shall consider indoor air quality guidelines in accordance with the sheet metal and air conditioning contractors national association's publication entitled " indoor air quality guidelines for occupied buildings under construction" . C. Each school district governing board that installed or renovated its HVAC system on or after August 12,  2005 shall ensure that its HVAC system meets both of the following requirements: 1. Is maintained and operated in a manner consistent with ventilation standards acceptable to the division. The division shall consider ventilation standards in accordance with standard 62. 2. Is operated continuously during school activity hours except during scheduled maintenance and emergency repairs and except during periods for which school officials can demonstrate to the governing board's satisfaction that the quantity of outdoor air supplied by an air supply system that is not mechanically driven meets the requirements for air changes per hour acceptable to the board. D. Each school district governing board that installed or renovated its HVAC system before August 12,  2005 shall ensure that its HVAC system is maintained and operated in accordance with the prevailing maintenance and standards at the time of the installation or renovation of the HVAC system.
AZ Rev Stat § 41-5841 (2021)
2021 Arizona Revised Statutes|Title 41 - State Government|§ 41-5841 - Achievement district school application

41-5841.  Achievement district school application A. The credit enhancement eligibility board established by section 41-5852 shall establish an application process,  application forms and selection criteria for a public school or charter school to qualify as an achievement district school for the purposes of article 11 of this chapter. B. A public school or charter school that meets all of the following criteria is eligible to qualify as an achievement district school: 1. Has been assigned a letter grade of A,  or an equivalent successor classification,  pursuant to section 15-241. 2. Has proven instructional strategies and curricula that demonstrate high academic outcomes. 3. Has a verifiable enrollment demand,  including the placement of prospective pupils on a waiting list. 4. Has a sound financial plan that contemplates operational costs and future enrollment growth. 5. Has shown a commitment to provide technical assistance,  including business services,  curriculum development and teacher training,  to an underperforming school in the state.  6. Meets any other criteria established by the credit enhancement eligibility board. C. The credit enhancement eligibility board shall meet regularly to evaluate achievement district school applications and shall either approve or deny each application submitted. The board shall report its decision on each application to the public school or charter school within ten business days after the board's decision. D. If a school's application is approved pursuant to this section,  the school qualifies as an achievement district school and is eligible to apply for participation in the Arizona public school credit enhancement program established by section 41-5855.
AZ Rev Stat § 41-5851 (2021)
2021 Arizona Revised Statutes|Title 41 - State Government|§ 41-5851 - Definitions

41-5851.  Definitions In this article,  unless the context otherwise requires: 1. " Achievement district school"  means a public school or a charter school that has qualified as an achievement district school pursuant to article 10 of this chapter and that has submitted an application with the board pursuant to this article to obtain guaranteed financing. 2. " Board"  means the credit enhancement eligibility board established by section 41-5852. 3. " Fund"  means the Arizona public school credit enhancement fund established by section 41-5854. 4. " Guaranteed financing"  means debt obligations that are issued by or on behalf of a public school or a charter school to acquire,  construct,  renovate,  equip,  refinance or improve capital facilities and for which the board has approved a guarantee of all or a portion of the principal and interest payments pursuant to the program. 5. " Program"  means the Arizona public school credit enhancement program established by section 41-5855. 6. " Program funding obligations"  means program funding obligations approved and issued by the board pursuant to section 41-5857. 7. " Program leverage ratio"  means the ratio at any time between the aggregate principal amount of guaranteed financings outstanding and the amounts on deposit in the fund.
AZ Rev Stat § 41-5852 (2021)
2021 Arizona Revised Statutes|Title 41 - State Government|§ 41-5852 - Credit enhancement eligibility board; members

41-5852.  Credit enhancement eligibility board;  members A. The credit enhancement eligibility board is established consisting of the following members: 1. The governor or the governor's designee. 2. The state treasurer or the treasurer's designee. 3. The director of the department of administration or the director's designee. B. Members of the board are not eligible to receive compensation for services performed pursuant to this article. C. Members of the board are public officers with respect to their service on the board and are subject to title 38,  chapter 3,  article 8,  and the board is a public body for the purposes of title 38,  chapter 3,  article 3.1.
AZ Rev Stat § 41-5853 (2021)
2021 Arizona Revised Statutes|Title 41 - State Government|§ 41-5853 - Powers and duties of the board

41-5853.  Powers and duties of the board A. The board is a body corporate and politic and may have an official seal that is judicially noticed. B. The board may: 1. Sue and be sued in its own name. 2. Contract and enter into agreements as necessary to carry out its responsibilities under this article. 3. Contract with experts,  advisers,  consultants and agents,  including financial experts,  legal counsel and other advisers and consultants as may be necessary for services to assist the board. 4. Make and execute contracts and other instruments necessary or convenient for the performance of its duties and the exercise of its power and functions. 5. Pursuant to section 41-5855,  approve financing for an achievement district school as guaranteed financing under the program. 6. Do all acts,  whether or not expressly authorized,  that may be deemed necessary or proper for the protection of the monies in the Arizona public school credit enhancement fund,  except that the board may not take any action that would create a general or moral obligation of this state or any agency of the state. 7. Contract with any entity relating to guaranteed financings. 8. Issue program funding obligations pursuant to section 41-5857. 9. Adopt rules governing the operation of the program. 10. Take any other action that is necessary or appropriate to carry out this article. C. The division shall provide staff as requested by the board to support the activities of the board.
AZ Rev Stat § 41-5854 (2021)
2021 Arizona Revised Statutes|Title 41 - State Government|§ 41-5854 - Arizona public school credit enhancement fund; purposes; exemption

41-5854.  Arizona public school credit enhancement fund;  purposes;  exemption A. The Arizona public school credit enhancement fund is established consisting of: 1. Payments of program participation fees paid by schools that have participated in guaranteed financings pursuant to section 41-5855. 2. Repayments of monies of the fund that are used to make payments of principal and interest on guaranteed financings pursuant to section 41-5856. 3. The proceeds of program funding obligations issued by the board pursuant to section 41-5857. 4. Gifts,  grants and donations received from any public or private source to carry out the purposes of this article. 5. Interest earnings and investment income earned on monies in the fund. 6. Any other monies distributed,  paid or deposited to the fund by law or pursuant to contracts arising out of a guaranteed financing. B. Monies and other assets of the fund shall be held and disbursed separate and apart from all other monies or assets of this state or political subdivisions of this state. C. Monies in the fund shall be used for the following purposes: 1. By the state treasurer to make payments of principal or interest on guaranteed financings pursuant to section 41-5856. 2. By the board at its direction: (a) To pay any operational or administrative expenses of the board,  including fees for advisers,  rating agencies and professionals retained by the board. (b) To make payments to bond insurers to provide municipal bond insurance guaranteeing the timely payment of all or a portion of any guaranteed financing. (c) To make payments of principal and interest in connection with any program funding obligations. D. The state treasurer shall administer the fund and shall disburse monies in the fund as required by subsection C,  paragraph 1 of this section and as directed by the board pursuant to subsection C,  paragraph 2 of this section. The state treasurer shall separately account for monies received from each source listed in subsection A of this section and may establish accounts and subaccounts as necessary to properly account for and use monies in the fund. E. Monies received pursuant to subsection A of this section may not be used for any purpose except guaranteeing or making payments of principal and interest on guaranteed financings approved by the board and any costs and expenses of the program or the board as provided in this article. F. The state treasurer shall invest and divest monies in the fund as provided in section 35-313,  and monies earned from investment shall be credited to the fund. Monies in the fund are exempt from the provisions of section 35-190 relating to lapsing of appropriations.
AZ Rev Stat § 41-5856 (2021)
2021 Arizona Revised Statutes|Title 41 - State Government|§ 41-5856 - Payment of program guarantees; notification requirements; repayment

41-5856.  Payment of program guarantees;  notification requirements;  repayment A. On any draw from the debt service reserve fund to pay principal or interest on a guaranteed financing,  the bank trustee,  paying agent or other fiduciary for the guaranteed financing shall deliver written notice of the draw to the board and to the state treasurer within ten business days after the draw. B. If a school does not expect to make timely payment of principal or interest on its guaranteed financing,  and after any monies in any debt service reserve fund securing the guaranteed financing are fully expended,  the bank trustee,  paying agent or other fiduciary responsible for paying the principal and interest to investors on the guaranteed financing,  at least five business days before a debt service payment date on the guaranteed financing,  shall notify the board and the state treasurer in writing of the expected deficiency. Within two business days after receipt of the notice,  the state treasurer shall pay from the fund to the bank trustee,  paying agent or other fiduciary the amount to be used solely for making payment of principal or interest on the guaranteed financing. C. If the state treasurer makes a payment in connection with a guaranteed financing from the fund pursuant to subsection B of this section,  the school on whose behalf the payment was made shall repay the amount of the payment plus interest at a rate that is one hundred basis points higher than the true interest rate on the guaranteed financing as determined by the board. Repayment shall be made in equal monthly installments over a twelve-month period or another period as determined by the board. The repayments shall be made to the state treasurer for deposit in the fund. After the stated repayment period,  any outstanding repayment balance shall become immediately due and payable. Any repayment amount owed to the fund that is not otherwise paid remains a lawful obligation of the school and shall be paid from any other monies lawfully available to the school. D. In exchange for the guarantee of the payment of amounts due on guaranteed financing issued by or on behalf of an achievement district school,  the board and the fund are entitled to protections and remedies relating to the repayment of the amount,  if any,  paid from the fund with respect to the guaranteed financing,  and the payment of program participation fees. The protections and remedies may include one or more of the following: 1. The right to all or a portion of the proceeds from the sale or lease of any property serving as collateral for a guaranteed financing. 2. The right to intercept any payments or monies otherwise payable to the school. 3. The right to any insurance proceeds otherwise payable to the school. E. On request of the board,  the attorney general shall take any actions necessary to enforce repayment of fund monies by a school.
AZ Rev Stat § 41-5858 (2021)
2021 Arizona Revised Statutes|Title 41 - State Government|§ 41-5858 - Quarterly reports

41-5858.  Quarterly reports Within thirty days after the last day of each calendar quarter,  the division staff,  in collaboration with the board,  shall submit to the speaker of the house of representatives,  the president of the senate,  the director of the joint legislative budget committee and the director of the governor's office of strategic planning and budgeting a quarterly report on the implementation of the program pursuant to this article. The quarterly report shall include at least the following information: 1. A listing of all outstanding guaranteed financings approved by the board,  including the following information for each financing:  (a) The name of the public school or charter school by or on behalf of which the debt obligation was issued. (b) The date of the issuance. (c) The original amount of the issuance. (d) The interest rate of the issuance. (e) The term length of the issuance. (f) The credit rating of the issuance. (g) The amount of principal and interest due on the debt obligation in the current fiscal year. (h) The purpose for which the debt obligation was issued,  separately delineated for obligations to construct new capital facilities,  renovate existing capital facilities or refinance existing debt obligations. (i) The current outstanding principal of the debt obligation. 2. A listing of all guaranteed financings subject to section 41-5856 in the prior quarter,  including the amounts disbursed for payment of principal and interest for the guaranteed financing and the terms and conditions the school is subject to under section 41-5856,  subsections C,  D and E. 3. The current balance of the Arizona public school credit enhancement fund. 4. The current program leverage ratio.
AZ Rev Stat § 42-1001 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1001 - Definitions

42-1001.  Definitions In this title,  unless the context otherwise requires: 1. " Board"  or " state board"  means either the state board of tax appeals or the state board of equalization,  as applicable. 2. " Court"  means the tax court or superior court,  whichever is applicable. 3. " Department"  means the department of revenue. 4. " Director"  means the director of the department. 5. " Electronically send"  or " send electronically"  means to send by either email or the use of an electronic portal. 6. " Electronic portal"  means a secure location on a website established by the department that requires the receiver to enter a password to access. 7. " Email"  means: (a) An electronic transmission of a message to an email address. (b) If the message contains confidential information,  the electronic transmission of a message to an email address using encryption software that requires the receiver to enter a password before the message can be retrieved and viewed.  8. " Internal revenue code"  means the United States internal revenue code of 1986,  as amended and in effect as of March 11,  2021,  including those provisions that became effective during 2020 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after March 11,  2021.
AZ Rev Stat § 42-1002 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1002 - Department of revenue; director; appointments; compensation

42-1002.  Department of revenue;  director;  appointments;  compensation A. There is established a department of revenue. B. The direction,  operation and control of the department are the responsibility of the director. C. The director shall be appointed by the governor pursuant to section 38-211 and shall serve at the pleasure of the governor. D. Compensation for the director and the personnel required by the department shall be established pursuant to section 38-611 and title 41,  chapter 4,  article 4.
AZ Rev Stat § 42-1005 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1005 - Powers and duties of director

42-1005.  Powers and duties of director A. The director shall be directly responsible to the governor for the direction,  control and operation of the department and shall: 1. Make such administrative rules as he deems necessary and proper to effectively administer the department and enforce this title and title 43. 2. On or before November 15 of each year issue a written report to the governor and legislature concerning the department's activities during the year. In any election year a copy of this report shall be made available to the governor-elect and to the legislature-elect. 3. On or before December 15 of each year issue a supplemental report which shall also contain proposed legislation recommended by the department for the improvement of the system of taxation in the state. 4. In addition to the report required by paragraph 2 of this subsection,  on or before November 15 of each year issue a written report to the governor and legislature detailing the approximate costs in lost revenue for all state tax expenditures in effect at the time of the report. For the purpose of this paragraph,  " tax expenditure"  means any tax provision in state law which exempts,  in whole or in part,  any persons,  income,  goods,  services or property from the impact of established taxes including deductions,  subtractions,  exclusions,  exemptions,  allowances and credits. 5. Annually,  on or before January 10,  prepare and submit to the legislature a report containing a summary of all the revisions made to the internal revenue code during the preceding calendar year. 6. Provide such assistance to the governor and the legislature as they may require. 7. Delegate such administrative functions,  duties or powers as he deems necessary to carry out the efficient operation of the department. B. The director may enter into an agreement with the taxing authority of any state which imposes a tax on or measured by income to provide that compensation paid in that state to residents of this state is exempt in that state from liability for income tax,  the requirement for filing a tax return and withholding tax from compensation. Compensation paid in this state to residents of that state is reciprocally exempt from the requirements of title 43.
AZ Rev Stat § 42-1006 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1006 - Interrogatories to taxpayers; power to require information; classification

42-1006.  Interrogatories to taxpayers;  power to require information;  classification A. The director may prepare interrogatories to be propounded to taxpayers concerning matters relating to taxes,  with an oath or affirmation annexed,  which shall be fully answered by the taxpayers to whom they are submitted. B. Any person who knowingly makes a false answer to any proper question submitted to him by the director or who knowingly fails to answer any question submitted,  or to take or subscribe the oath or affirmation annexed thereto,  is guilty of a class 2 misdemeanor. C. The director may administer oaths or affirmations,  issue subpoenas requiring attendance and testimony of witnesses,  take evidence and require by subpoena duces tecum the production of books,  papers and other documents which may be relevant to the powers and duties of the department. D. The director may hold hearings to obtain information deemed necessary to carry out the powers and duties of the department. Hearings shall be held at a time and place and in the manner prescribed by the director,  and notice of such hearing shall be given in the manner and form prescribed by the director. E. In the case of refusal of the person to obey a subpoena issued by the director,  the superior court,  upon application by the director,  shall issue to such person an order requiring him to appear before it and to produce evidence if so ordered,  or give testimony,  or to appear before the court and show cause why he should not be required to do so. Failure to obey such order of the court may be punished by the court as contempt.
AZ Rev Stat § 42-1007 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1007 - Service of process upon the director

42-1007.  Service of process upon the director If an action is commenced against the department,  a copy of the summons and the complaint or the notice of appeal,  whichever is applicable,  shall be served upon the director to effect service upon the department.
AZ Rev Stat § 42-1008 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1008 - Employee preparation of tax returns for compensation prohibited

42-1008.  Employee preparation of tax returns for compensation prohibited An employee of the department of revenue shall not for compensation prepare or assist in preparing any tax return required to be filed with the federal,  state or a local government. A violation of this section shall be grounds for immediate discharge.
AZ Rev Stat § 42-1051 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1051 - Definitions

42-1051.  Definitions In this article,  unless the context otherwise requires: 1. " State"  means the District of Columbia and any state,  territory or possession of the United States. 2. " Tax"  means: (a) Assessments lawfully made,  whether based on a return or other disclosure of the taxpayer,  upon the information and belief of the taxing authority,  or otherwise. (b) Penalties lawfully imposed pursuant to a taxing statute. (c) Interest charges lawfully added to the tax liability which constitutes the subject of the action.
AZ Rev Stat § 42-1052 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1052 - Suits to enforce state tax; comity

42-1052.  Suits to enforce state tax;  comity If authorized by the law of another state,  the attorney general or any person authorized by him,  or any appropriate officer of a political subdivision of this state,  may bring suits in the courts of such other state to collect taxes legally due this state or the political subdivision.