Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-14402
Annual statement; failure or refusal to make annual statement; penalty; action for recovery
42-14402 . Annual statement; failure or refusal to make annual statement; penalty; action for recovery A. On or before April 1 of each year each telecommunications company, under the oath of its chief officer in this state, shall make and file a statement with the department in a form prescribed by the department and containing:
# 1.
The name and nature of the business of the company, whether an individual, association or corporation and under the laws of which state or country it is organized.
# 2.
The location of its principal office.
# 3.
The names and mailing addresses of its president, secretary, tax agent, auditor, treasurer, superintendent or general manager and the chief officer or managing agent in this state.
# 4.
The par value and market value of its shares of stock.
# 5.
A detailed schedule of the real property the company owns in this state including its location and valuation.
# 6.
The total length of its lines in this state, including lines that are controlled or used under lease or otherwise and the number of miles of lines in each county.
# 7.
A complete and correct inventory of all other personal property it owned in this state on the preceding January 1, where the property was located and its value.
# 8.
The total gross receipts for the year ending January 1 from all sources and the portion of the receipts that was derived entirely in this state.
# 9.
The operating expenses for the year ending January 1, itemized or divided as required by the department.
# 10.
The amount that was paid in dividends and the percentage the dividends bear to its capital. B. On written request by the secretary, tax agent or principal accounting officer of a telecommunications company and for good cause shown, the director may enlarge or extend the time for filing the annual statement. C. If a company fails or refuses to make the required statement: 1. The department shall obtain the information in another manner. 2. The department shall assess a penalty in the amount of the lesser of: (a) One-half of one per cent of the value that is estimated by the department. (b) One hundred dollars per day for each day the company fails to file the statement. D. The director may request the attorney general to commence an action in the name of this state to recover the penalty prescribed by subsection C.
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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…