§ 42-6001 Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment
§ 42-6002 Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition
§ 42-6003 Multi-municipal taxes; determination of municipality entitled to levy and collect taxes; appeal; definitions
§ 42-6004 Exemption from municipal tax; definitions
§ 42-6004; Version 2 Exemption from municipal tax; definitions
§ 42-6005 Unified audit committee; audits
§ 42-6006 Municipal elections on tax issues
§ 42-6007 Mobile telecommunications services; definitions
§ 42-6008 Municipal interest rates
§ 42-6009 Online lodging; definitions
§ 42-6010 Retail business location municipal tax incentives; prohibition; penalty; exceptions; definitions
§ 42-6011 Municipal transaction privilege tax rates; residential rentals; notification; applicability
§ 42-6012 Municipal transaction privilege tax; sales of electricity, natural gas or liquefied petroleum gas
§ 42-6013 Electronic consolidated real property management tax returns; definition
§ 42-6014 Municipal jet fuel excise tax
§ 42-6015 Municipal transaction privilege tax; food; exemption
§ 42-6016 Mobile food vendors; definitions
§ 42-6017 Municipal taxation of businesses selling tangible personal property at retail; state preemption; exceptions; definitions

Terms Used In Arizona Laws > Title 42 > Chapter 6 > Article 1 - Administration of Local Excise Taxes

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Director: means the director of the department. See Arizona Laws 42-1001
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Internal revenue code: means the United States internal revenue code of 1986, as amended and in effect as of January 1, 2023, including those provisions that became effective during 2022 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after January 1, 2023. See Arizona Laws 42-1001
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
  • Personal property: includes property of every kind, both tangible and intangible, that is not included as real estate. See Arizona Laws 42-11001
  • Personal property: All property that is not real property.
  • Population: means the population according to the most recent United States decennial census. See Arizona Laws 1-215
  • Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Real estate: includes the ownership of, claim to, possession of or right of possession to lands or patented mines. See Arizona Laws 42-11001
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
  • Writing: includes printing. See Arizona Laws 1-215