Arizona Statutes
§ 42-14353 — Failure or refusal to make annual statement; penalty
Arizona § 42-14353
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 14VALUATION OF CENTRALLY ASSESSED PROPERTY
Art. 8Railroad Companies
This text of Arizona § 42-14353 (Failure or refusal to make annual statement; 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. § 42-14353 (2026).
Text
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.
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Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-14353, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-14353.