Arizona § 35-145 Control of taxes receivable from counties; statements from county treasurer; violation; penalty

Arizona Statutes

§ 35-145 — Control of taxes receivable from counties; statements from county treasurer; violation; penalty

Arizona § 35-145

Title 35Arizona Revised Statutes

Ch. 1BUDGETARY AND FISCAL PROVISIONS FOR STATE AGENCIES

Art. 3Control of Receipts and Expenditures

This text of Arizona § 35-145 (Control of taxes receivable from counties; statements from county treasurer; violation; penalty) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 35-145 (2026).

Text

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 section 42-5029 until the county complies with the provision

Free access — add to your briefcase to read the full text and ask questions with AI

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 section 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.