Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-14353
Failure or refusal to make annual statement; penalty
Official textazleg.gov
42-14353 . Failure or refusal to make annual statement; penalty A. If a railroad company fails or refuses to file the statement or schedule, the department shall assess a penalty in the amount of the lesser of:
# 1.
One-half of one per cent of the value that is estimated by the department.
# 2.
One hundred dollars per day for each day the company fails to file the statement or schedule. B. A refusal to make the statement or schedule of any item constitutes a separate offense. C. The director may request the attorney general to commence an action in the name of this state to recover the penalty prescribed by subsection A.
Source: view the official text
In this chapter (40 sections)
- 42-14156 · Computing valuation of electric generation facilities;…
- 42-14157 · Allocation of electric transmission, distribution and…
- 42-14158 · Existing generation facilities; computing adjusted original…
- 42-14159 · Computing valuation of distribution cooperatives; standard…
- 42-14201 · Annual determination of valuation
- 42-14202 · Annual report for determining valuation; failure to file;…
- 42-14203 · Determining and reporting valuation
- 42-14204 · Computing valuation of pipelines; definitions
- 42-14205 · Adjustments to base value to reflect market value
- 42-14251 · Definitions
- 42-14252 · Annual determination of valuation
- 42-14253 · Annual report for purposes of determining valuation; failure…
- 42-14254 · Determination of value
- 42-14255 · Assessment, levy and collection of tax; limitation on small…
- 42-14256 · Administrative review and appeal
- 42-14257 · Debt; lien
- 42-14301 · Definitions
- 42-14302 · Situs and valuation of cars for tax purposes
- 42-14303 · Annual statement
- 42-14304 · Failure to make annual statement; penalty; action for…
- 42-14305 · Determination of valuation
- 42-14306 · Administrative review of valuation
- 42-14307 · Appeals
- 42-14308 · Assessment, levy and collection of tax
- 42-14309 · Debt; lien
- 42-14351 · Annual determination of valuation
- 42-14352 · Annual statement
- 42-14353 · Failure or refusal to make annual statement; penalty
- 42-14354 · Determining valuation of railroad company operating property
- 42-14355 · Computing valuation; definitions
- 42-14356 · Adjustments to achieve comparability
- 42-14357 · Transmitting valuation to taxing jurisdictions; apportionment
- 42-14358 · Entering statement on assessment roll
- 42-14401 · Definition of telecommunications company
- 42-14402 · Annual statement; failure or refusal to make annual…
- 42-14403 · Determining valuation; definitions
- 42-14404 · Apportionment of valuation
- 42-14501 · Definitions
- 42-14502 · Exclusive method and procedure of valuation
- 42-14503 · Computing valuation of airport fuel delivery company…