Arizona § 35-145 - Control of taxes receivable from counties; statements from county treasurer; violation; penalty
Full text of Arizona Arizona Revised Statutes § 35-145 — Control of taxes receivable from counties; statements from county treasurer; violation; penalty, with citation guidance and answers to common questions.
§ 35-145. Control of taxes receivable from counties; statements from county treasurer; violation; penalty
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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 35-145
What does Arizona Revised Statutes § 35-145 cover?
Section 35-145 ("Control of taxes receivable from counties; statements from county treasurer; violation; penalty") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 35-145?
A common citation format is "Arizona Revised Statutes § 35-145" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 35-145 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.