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  • All fields: Taxation--Law
(350 results)



Display: 50

    • Sen. Jaime Gutierrez on why Pima County residents pay more taxes

    • Gutierrez, Jaime
    • Legislators -- Arizona; Law--Arizona--Interpretation and construction; Oral history--Arizona; Arizona--Politics and government--Anecdotes; Taxation, State -- Law and legislation -- United States; Local taxation -- United States;
    • Clip is a 5 min. 11 sec. excerpt of a 2 hr. 52 min. interview
    • Jaime Gutierrez on why Pima County residents pay more taxes

    • Gutierrez, Jaime
    • Legislators--Arizona; Law--Arizona--Interpretation and construction; Oral history--Arizona; Arizona--Politics and government--Anecdotes; Taxation, State--Law and legislation--United States; Local taxation--Arizona.
    • Clip is a 5 min. 11 sec. excerpt of 2 hr. 52 min. interview
    • Arlo Woolery, Director, Arizona State Department of Property Valuation

    • Nelson, Gary K.
    • Attorney general's opinions--Arizona; Arizona. Dept. of Property Valuation; Ad valorem tax--Arizona; Mobile homes--Taxation--Law and legislation--Arizona;
    • Opinion number 72-7 (R-28). 2 pages (PDF version) file size: 89.437 KB. Letter to Arlo Woolery, Director, Arizona State Department of Property Valuation, regarding ad valorem tax on a mobile home that is later sold to a dealer.
    • Arizona State Highway Department, Attention:  O.S. French, Chief Clerk, Motor Vehicle Division

    • Murphy, John W.
    • Attorney General's Opinions--Arizona; Arizona. Highway Dept; Transportation--Taxation--Arizona; Highway law--Arizona;
    • 1927-NOV-30. 1 page (PDF version) file size: 629.829 KB. Letter to Arizona State Highway Department, Attention: O.S. French, Chief Clerk, Motor Vehicle Division, regarding a claim for exemption under the common carrier tax. The opinion is...
    • Arizona State Highway Commission

    • Murphy, John W.
    • Attorney General's Opinions--Arizona; Arizona. State Highway Commission; Transportation--Taxation--Arizona; Highway law--Arizona;
    • 1927-NOV-21. 1 page (PDF version) file size: 327.757 KB. Letter to Arizona State Highway Commission regarding the definition of the term "highway" for the purposes of common carrier licensing. The opinion is unsigned but there is a typed...
    • Arizona Highway Commission

    • Murphy, John W.
    • Attorney General's Opinions--Arizona; Arizona. State Highway Commission; Transportation--Taxation--Arizona; Highway law--Arizona;
    • 1927-NOV-23. 1 page (PDF version) file size: 320.631 KB. Letter to Arizona Highway Commission regarding an exemption from the common carrier tax for a vehicle operated on roads in a government reservation. The opinion is unsigned but there is a...
    • Arizona State Highway Commission

    • Murphy, John W.
    • Attorney General's Opinions--Arizona; Arizona. State Highway Commission; Transportation--Taxation--Arizona; Highway law--Arizona;
    • 1927-OCT-1. 2 pages (PDF version) file size: 489.4 KB. Letter to Arizona State Highway Commission regarding taxes on common carriers. The letter has a typed signature of Charles L. Strouss, Struckmeyer, Jennings & Strouss. Rev. Code Ariz. §...
    • Arizona Highway Department

    • Murphy, John W.
    • Attorney General's Opinions--Arizona; Arizona. Highway Dept; Transportation--Taxation--Arizona; Highway law--Arizona;
    • 1927-OCT-14. 1 page (PDF version) file size: 385.214 KB. Letter to Arizona Highway Department regarding whether the gross receipts of a carrier should include money earned from a contract to carry mail. The opinion is unsigned but there is a...
    • Arizona State Highway Commission

    • Murphy, John W.
    • Attorney General's Opinions--Arizona; Arizona. State Highway Commission; Transportation--Taxation--Arizona; Highway law--Arizona;
    • 1927-OCT-31. 1 page (PDF version) file size: 286.246 KB. Letter to Arizona State Highway Commission regarding whether the common carrier tax based on gross earnings applies to earnings from another type of business. The opinion is unsigned but...
    • Arizona Highway Commission

    • Murphy, John W.
    • Attorney General's Opinions--Arizona; Arizona. State Highway Commission; Government employees--Arizona; Motor fuels--Taxation--Law and legislation--Arizona;
    • 1927-SEP-14. 1 page (PDF version) file size: 309.731 KB. Letter to Arizona Highway Commission regarding whether an employee of the United States government must pay the state tax on fuel purchases. Rev. Code Ariz. § 1566 (1928) allowed the...
    • Arizona Highway Commission

    • Murphy, John W.
    • Attorney General's Opinions--Arizona; Arizona. State Highway Commission; Military post exchanges--Arizona; Motor fuels--Taxation--Law and legislation--Arizona;
    • 1927-SEP-22. 1 page (PDF version) file size: 287.781 KB. Letter to Arizona Highway Commission regarding whether sales of gasoline to Post Exchanges are exempt from state tax. The opinion is unsigned but there is a typed signature for...
    • Tax Reform for Arizona Citizens Commitee: final report

    • Arizona. Legislature. Tax Reform for Arizona Citizens Committee.
    • Taxation--Law and legislation--Arizona; Income tax--Law and legislation--Arizona; Property tax--Law and legislation--Arizona.
    • 205 pages (PDF version). File size: 7.31MB. December 2003.
    • Grant Diversion Annual Report

    • Arizona Department of Economic Security, Division of Employment and Rehabilitation Services
    • Unemployment insurance--Taxation--Arizona; Taxation--Law and legislation--Arizona--Cases
    • This title contains one or more publications.
    • Possible reforms to Arizona's individual income tax

    • Arizona. Citizens Finance Review Commission.
    • Taxation--Law and legislation--Arizona; Income tax--Arizona;
    • Prepared for the Citizens Finance Review Commission by Income Tax Research Committee. 17 pages (PDF version). August 22, 2003.
    • Performance audit, Board of Tax Appeals

    • Arizona. Office of the Auditor General.
    • Taxation--Law and legislation--Arizona; Tax protests and appeals--Arizona; Arizona--Board of Tax Appeals;
    • 59 pages (PDF version). File size: 2000.002 KB. A report to the Arizona State Legislature October 1989, Report No. 89-7.
    • Hardrock Mining: Information on State Royalties and Trends in Mineral Imports and Exports

    • United States. Government Accountability Office.
    • Mining law--United States--States; Mines and mineral resources--Taxation--United States--States; Mining leases--Taxation--United States--States
    • 36 pages (PDF version). File size: 1083.12 KB. GAO-08-849R. Arizona is one of the twelve western states featured in the report. The report's "Enclosure II" provides comparative tables of Arizona's royalty taxation structure compared with the...
    • Positioning Arizona to achieve maximum benefit from the information economy : final report

    • Arizona. Legislature. Joint Legislative Study Committee on Internet Privacy, Jurisdiction, Regulation & Taxation.
    • Internet (Computer network)--Taxation--Arizona; Internet fraud--Law and legislation--Arizona; Electronic commerce--Arizona; Internet (Computer network)--Law and legislation--Arizona; Data protection--Law and legislation--Arizona.
    • The report provides a broad range of information on Internet issues categorized into seven main focus areas: Security, Infrastructure, Regulation, Jurisdiction, Taxation, Privacy, and E-Government. Working in subcommittees and with different...
    • Arizona Administrative Register. Volume 20, 2014

    • Arizona. Office of Secretary of State.
    • Delegated legislation--Arizona--Periodicals; Executive orders--Arizona--Periodicals.
    • The Arizona Administrative Register (A.A.R.) is an official publication of the state of Arizona and contains the rulemaking activity of the state’s agencies, including proposed, final, emergency, summary, and exempt rules. The Secretary of State’s...
    • Arizona Administrative Register. Volume 19, 2013

    • Arizona. Office of Secretary of State.
    • Delegated legislation--Arizona--Periodicals; Executive orders--Arizona--Periodicals.
    • The Arizona Administrative Register (A.A.R.) is an official publication of the state of Arizona and contains the rulemaking activity of the state’s agencies, including proposed, final, emergency, summary, and exempt rules. The Secretary of State’s...
    • Arizona Administrative Register. Volume 18, 2012

    • Arizona. Office of the Secretary of State.
    • Delegated legislation--Arizona--Periodicals; Executive orders--Arizona--Periodicals.
    • The Arizona Administrative Register (A.A.R.) is an official publication of the state of Arizona and contains the rulemaking activity of the state’s agencies, including proposed, final, emergency, summary, and exempt rules. The Secretary of State’s...
    • Stephen E. Emerine, Pima County Assessor

    • Babbitt, Bruce E.
    • Attorney general's opinions--Arizona;
    • Opinion number 75-141 (R75-355). 2 pages (PDF version) file size: 235.049 KB. Letter to Stephen E. Emerine, Pima County Assessor, regarding the taxation of state leasehold interests.
    • George M. Ireland, Yavapai County Attorney

    • Pickrell, Robert W.
    • Attorney General's Opinions--Arizona
    • Opinion No. 61-17. 4 pages (PDF version) file size: 227.55 KB. Letter to George M. Ireland, Yavapai County Attorney, Prescott, summarizing the law with regards to severance of mineral rights. Severed mineral rights are real property which are...
    • Norman E. Green, Pima County Attorney

    • Pickrell, Robert W.
    • Attorney General's Opinions--Arizona
    • Opinion No. 64-15 (R-123). 3 pages (PDF version) file size: 172.98 KB. Letter to Norman E. Green, Pima County Attorney, Tucson, clarifying law with regards to taxation of properties that were seized through eminent domain. The opinion cites...
    • Westover, Mansfield, Westover & Copple, Attorneys at Law

    • Church, Wade
    • Attorney General's Letters--Arizona
    • Opinion Letter 59-090-L. 3 pages (PDF version). Letter to Westover, Mansfield, Westover & Copple, Attorneys at Law, regarding a hospital district using money raised by direct taxation to pay for surgical instruments, hospital equipment and supplies.
    • Gale Garriott, Director, Arizona Department of Revenue

    • Goddard, Terry
    • Attorney general's opinions--Arizona;
    • Opinion number 06-007. 9 pages (PDF). Letter to Gale Garriott, Director, Arizona Department of Revenue, regarding the application of Proposition 201, Smoke-Free Arizona Act, to taxation of on-reservation tobacco sales.
    • Gale Garriott, Director, Arizona Department of Revenue

    • Goddard, Terry
    • Attorney general's opinions--Arizona;
    • Opinion number 06-008. 11 pages (PDF). Letter to Gale Garriott, Director, Arizona Department of Revenue, regarding the application of Proposition 203, the Arizona Early Childhood development and Health Initiative, to taxation of on-reservation...
    • Scott Bundgaard, Arizona State Senate

    • Horne, Tom
    • Attorney general's opinions--Arizona;
    • Opinion number 11-004. 10 pages (PDF). Letter to Scott Bundgaard, Arizona State Senate, regarding transaction privilege tax upon medical marijuana sales.
    • Ann Frohmiller, State Auditor

    • La Prade, Arthur T.
    • Attorney general's opinions--Arizona;
    • Opinion 33-324. 2 pages (PDF version) file size: 480.69 KB. Letter to Ann Frohmiller, State Auditor, answering a request regarding the interpretation of several session laws dealing with appropriation of moneys for the administration of certain...
    • Linus R. Fike, Attorney for ERA of Arizona

    • Sullivan, John L.
    • Attorney general's opinions--Arizona;
    • Opinion 35-53. 3 pages (PDF version) file size: 552.21 KB. Letter to Linus r. Fike, Attorney for ERA of Arizona, stating that the sale of property by the Arizona Rural Rehabilitation Corporation to individuals would be subject to taxation by the...
    • Don Udall, County Attorney (Navajo County)

    • La Prade, Arthur T.
    • Attorney general's opinions--Arizona;
    • Opinion 33-216. 1 page (PDF version) file size: 226.77 KB. Letter to Don Udall, County Attorney (Navajo County), stating that an automobile used by a church or other religious organizations was not exempt from taxation under 1928 Ariz. Rev. Code...
    • The Honorable Governor B. B. Moeur, Governor of the State of Arizona

    • La Prade, Arthur T.
    • Attorney general's opinions--Arizona;
    • Opinion 33-97. 3 pages (PDF version) file size: 856.95 KB. Letter to the Honorable Governor B.B. Moeur, Governor of the State of Arizona, stating that the proposed tax on the intangible personal property deposited in the state by non-redisdnets...
    • Lynn Earley, County Assessor (Pinal County)

    • La Prade, Arthur T.
    • Attorney general's opinions--Arizona;
    • Opinion 33-186. 1 page (PDF version) file size: 168.94 KB. Letter to Lynn Earley, County Assessor (Pinal County), stating that as a general rule public property was exempted from taxation did not extend to improvements on the public lands made by...
    • Linus R. Fike, Attorney for ERA of Arizona

    • Sullivan, John L.
    • Attorney general's opinions--Arizona;
    • Opinion 35-53. 3 pages (PDF version) file size: 552.21 KB. Letter to Linus R. Fike, Attorney for ERA of Arizona, stating that property purchased by the Arizona Rural Rehabilitation Corporation and resold under contract between the Corporation and...
    • Frank E. Fraser, Director, Sales Tax Division

    • Sullivan, John L.
    • Attorney general's opinions--Arizona;
    • Opinion 36-129. 2 pages (PDF version) file size: 506.95 KB. Letter to Frank E. Fraser, Director, Sales Tax Division, stating that a taxpayer, Consolidated Motors, Inc., was not entitled to deduct from the gross proceeds of sales or gross income...
    • Tucson Directory 1881 (Part 2 of 3) - About Tucson

    • G. W. Barter
    • Tucson (Ariz.) -- Directories; Tucson (Ariz.) -- Social registers;
    • This section of the Directory contains a history of Tucson (past, present, and future), history of incidents occurring from 1871 to 1881, events of 1881, the duties and power of corporate officers, Pima County Officers, Federal Official List of...
    • Adopted budget and annual report / Mohave County

    • Mohave County (Ariz.)
    • Budget--Arizona-Mohave County; Finance, Public--Arizona--Mohave County; Mohave County (Ariz.)--Appropriations and expenditures;
    • This title contains one or more publications.
    • Arizona Highways, April 1931

    • Arizona Highways Magazine
    • Arizona; Arizona Highways Magazine; Arizona Department of Transportation
    • Arizona Highways, April 1931

      Contents:
      3. Designing Arizona’s Highways, by E.V. Miller, Engineer of Plans.
      5. Oil Surfaced Roads Test Subgrade for Future Surfaces, by George B. Shaffer, District Engineer.
      6. Early Mine Names...
    • Arizona Highways, March 1931

    • Arizona Highways Magazine
    • Arizona; Arizona Highways Magazine; Arizona Department of Transportation
    • Arizona Highways, March 1931

      Contents:
      3. Preservation of Highways Depends on Maintenance, by Harry Duberstein, Assistant Maintenance Engineer.
      5. Methods of Curing Concrete Studied in Tennessee.
      6. Flagstaff-Fredonia Highway...
    • Arizona Highways, February 1931

    • Arizona Highways Magazine
    • Arizona; Arizona Highways Magazine; Arizona Department of Transportation
    • Arizona Highways, February 1931

      Contents:
      3. All Highway Contracts Compel Arizona Labor, by W.R. Hutchins, Office Engineer.
      4. Location of New Globe-Springerville Highway, by Percy Jones Jr., Chief Locating Engineer.
      6. Oil...

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