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Arizona Revised Statutes Title 35. Public Finances § 35-145. Control of taxes receivable from counties; statements from county treasurer; violation; penalty

Current as of January 01, 2025 | Updated by Findlaw Staff

A. The treasurer of each county shall:

1. Remit to the state treasurer, on or before the fifteenth day of each month during each fiscal year, the portion of tax money belonging to the state which was collected during the previous month.

2. Transmit to the state treasurer a statement of financial transactions in a form authorized by the state treasurer.

B. Any county which fails or refuses to comply with the provisions of this section, or refuses to pay any obligations due the state from the county, shall be notified in writing by the state treasurer. Any county which persists in such failure or refusal for a period of thirty days after mailing the notice is disqualified from receiving any portion of the excise tax monies under § 42-5029 until the county complies with the provisions of this section and pays the state its obligations.

C. The provisions of this section shall not bar or suspend the state's right to commence an action for the purpose of compelling the collection or remitting of monies due the state.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 35. Public Finances § 35-145. Control of taxes receivable from counties; statements from county treasurer; violation; penalty - last updated January 01, 2025 | https://codes.findlaw.com/az/title-35-public-finances/az-rev-st-sect-35-145/

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