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 […]
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.
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.
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
42-5029. Remission and distribution of monies; withholding; definition (Caution: 1998 Prop. 105 applies) A. The department shall deposit, pursuant to sections 35-146 and 35-147, all revenues collected under this article and articles 4, 5 and 8 of this chapter pursuant to section 42-1116, separately accounting for: 1. Payments of estimated tax under section 42-5014, subsection […]
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 […]
42-5029.02. Distribution of revenues for education; definitions A. All monies collected pursuant to section 42-5010.01 and section 42-5155, subsection E shall be distributed each fiscal year pursuant to this subsection. The monies distributed pursuant to this subsection are in addition to any other appropriation, transfer or other allocation of public or private monies from any […]
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 […]
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 […]
42-5031. Distribution of multipurpose facility revenues to district A. Subject to the requirements of subsection D of this section, if a county stadium district is authorized by an election pursuant to section 48-4237, subsection E, paragraph 5 to use the amounts paid to the district pursuant to subsection B of this section as permitted by […]
42-5031.01. Distribution of revenues for Indian tribal postsecondary educational institutions; definition A. Subject to subsection C of this section, each month the state treasurer shall transmit to the treasurer or other designated depository of each qualifying Indian tribe the amount of transaction privilege tax revenues received pursuant to this article in the preceding month from […]
42-5032. Distribution of bridge construction and highway improvement revenues to county; definitions A. If, by June 30, 1998, the department of transportation enters into an intergovernmental agreement pursuant to section 28-401, subsection C or section 28-7652, subsection A for the construction of a bridge, the state treasurer shall pay each month, beginning from and after […]
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 […]
42-5032.02. Distribution of revenues for city, town or county infrastructure improvements related to manufacturing facilities; definitions A. Subject to subsection B of this section, from and after September 30, 2013 through September 30, 2033, each month the state treasurer shall pay a city, town or county the amount determined under subsection C of this section […]
