state stringclasses 50
values | source_jurisdiction_type stringclasses 2
values | city stringlengths 3 43 ⌀ | county stringclasses 345
values | function stringclasses 4
values | header stringlengths 1 4.12k | content_sha1 stringlengths 16 16 | annotation_source stringclasses 2
values | fine_relevant bool 2
classes | penalty_scope stringclasses 3
values | penalty_stated stringclasses 3
values | fine_structure stringclasses 2
values | fixed_amount float64 0 5M ⌀ | min_amount float64 0 500k ⌀ | max_amount float64 0.05 5M ⌀ | first_violation_amount float64 0 50k ⌀ | second_violation_amount float64 0 110k ⌀ | subsequent_violation_amount float64 0 110k ⌀ | per_day_violation bool 2
classes | jail_mentioned bool 2
classes | penalty_nature stringclasses 3
values | extraction_flag stringclasses 3
values | effective_min float64 0 5M ⌀ | effective_max float64 0 5M ⌀ | grounded bool 2
classes |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
ak | cities | bethel | null | Rules | ## 4.08.010 Rights and powers of city. | 719627b3d32a8014 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.08.020 Acquisition. | 5512c93ba5fdbf07 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.08.030 Disposal. | 2a849cfcd947757f | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.08.040 Notice of disposal. | 6019e80861c4ef56 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.08.050 Lease procedures. | 1693f36ba8f6c104 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.08.055 Use permit procedures. | 73458aca3936f082 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Context | ## 4.08.060 Definitions. | 3894b99f80011c02 | unchanged_LOCUS | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ### 4.10.010 Disposal of city-owned personal property valued at five thousand dollars ($5,000) or less. | 97d746117db4d600 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ### 4.10.020 Disposal of city-owned personal property valued at more than five thousand dollars ($5,000). | b3bcd5f6657c0b28 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.10.030 Surplus stock. | 3492c96ce8de2a89 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Process | ## 4.10.040 Certificate of sale. | 3846e892a6e6dfba | unchanged_LOCUS | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Context | ## 4.11.010 Definitions. | 1701de35d319870d | unchanged_LOCUS | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.11.020 Disposable property. | b325a4e846ea797b | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.11.030 Notice of disposable property. | fddd3ef6a8084c95 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.11.040 Disposition of unclaimed disposable property. | 41727cbce49da921 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.11.050 Reimbursement of fees. | 88d9485ec1c00a72 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.11.060 Disposition of destructible property. | 63a297de714d9432 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ### 4.12.010 Agreement on selection and sale. | 4f77fca10e419d4d | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ### 4.12.020 Use restrictions. | f0e9c57395657428 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.12.030 Selection of families. | 55fbb9adb05d8884 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.12.040 Conformance to Chapter 4.08 BMC. | e2c6bfdc9236284a | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Context | ## 4.14.010 Definitions. | 91f4091f4cd68315 | unchanged_LOCUS | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.14.020 Levy, payment, collection and distribution of tax revenues. | 98533f49342def46 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.14.030 Excluded receipts. | 0c1e36396af02526 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.14.040 Operators exempt from the tax. | 4e6ec8792350cbb2 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.14.050 Tax returns and remittance. | c5ed6d7e3e2b7c65 | LLM | true | chapter_general | cross_reference | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Enforcement | ## 4.14.060 Estimated tax assessed against delinquent operator. | 37da464a020c80ee | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ### 4.14.070 Cessation of doing business. | 39da7e3d36e64740 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ### 4.14.080 Application of payments. | 596ea173b40af2af | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ### 4.14.090 Confidentiality of records. | 5dc92cdf3d523fb0 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Enforcement | ## 4.14.100 Maintenance and inspection of records. | f8611b633373a5ea | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.14.105 Administrative costs. | 3aaf44fa72488979 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Enforcement | ## 4.14.110 Tax avoidance. | 7843b16be27c793b | LLM | true | null | cross_reference | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.14.120 Tax lien. | 05a95c43befbb0e9 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.14.130 Collection of taxes. | bbbc46e5140fbd9c | LLM | true | specific | amounts_here | null | null | null | null | null | null | null | false | false | civil | null | null | null | true |
ak | cities | bethel | null | Enforcement | ## 4.14.140 Interest. | 5ebb07b050b98361 | LLM | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Enforcement | ## 4.14.150 Penalties. | a62f8edc03542183 | LLM | true | chapter_general | amounts_here | fixed | 50 | null | null | null | null | null | true | false | both | null | 50 | 50 | true |
ak | cities | bethel | null | Enforcement | ## 4.14.160 Remedies for a person aggrieved. | b8cbea8808693b3e | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.14.170 Administrative regulations. | e84c959aecf0c914 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.14.180 Refunds. | 7f46200268116522 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Context | ## 4.14.190 Interpretation. | 3e33e48dbba5caff | unchanged_LOCUS | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Enforcement | ## 4.14.200 Accelerated returns. | dcda86f43df1d9a4 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Process | ## 4.14.220 Rulings and regulations. | d1c7715cc51ef701 | unchanged_LOCUS | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Context | ### 4.15.010 Election. | 9334fe34a0e07b3f | unchanged_LOCUS | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ### 4.15.020 Rate of levy. | 63a8c819e268ec9e | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.15.030 Adjustment of rates. | 448535cda9071baf | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Context | ## 4.16.010 Definitions. | 7abed480c5bcaa4a | unchanged_LOCUS | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Context | ## 4.16.020 Declaration and policy. | 3d938dd4e034493c | unchanged_LOCUS | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.16.030 Interpretation. | 3ab6e3c905763df5 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.16.040 Presumption of taxability. | e716e6e96e378f6d | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.16.050 Rules applicable to particular businesses or occupations. | 601a643db108d4ab | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.16.060 Title to collected sales tax. | ef2b98a5ec1da01b | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.16.070 Imposition – Rate. | 66fffa97024083e1 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ### 4.16.080 Payment and collection. | 0caabc08757f992a | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ### 4.16.090 Sales tax collection – Registration and renewal requirement. | 7d22fc7556995d87 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.16.100 Certificate to be displayed. | b321151a0f6e3cd0 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.16.110 Certificate nontransferable/nonassignable. | 83476269f2bcdfa3 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.16.120 Injunction prohibiting operation of business for failure to register or failure to remit returns. | dcc26b1769a9ba8e | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Process | ## 4.16.130 Revocation hearing. | fe13e0b4b1eceaa9 | unchanged_LOCUS | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.16.140 Limit of liability. | 00a8e31714163d61 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.16.150 Tax receipts. | 9460c435ad1d4920 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.16.155 Sales tax certificate fees. | 807164741aa9f6d4 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.16.160 Exemptions and limitations on exemptions. | 9372702efa2857cf | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.16.170 Exemption cards. | f69276ec2d86e289 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.16.180 Special exemption for charitable events. | 12eef5ad525758ad | LLM | true | chapter_general | cross_reference | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.16.190 Nonprofit exemption certificates. | 7157e85f568850a2 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Enforcement | ## 4.16.200 Revocation of exemption status. | 18a499add9d6393c | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.16.205 Bundled transactions. | a447e0ae9d7b2a9f | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Enforcement | ## 4.16.210 Seller’s liability for incorrect determination. | 8ce3ce49358f380b | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Enforcement | ## 4.16.220 Buyer’s protest of imposed taxes. | 813993ec4712ba8a | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.16.230 Refunds – In general. | 2880723a93d9bfd1 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.16.240 Tax filing schedule. | d7f5363457f6299a | LLM | true | chapter_general | cross_reference | fluid | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.16.250 Contents of tax returns. | 50b783aa54c61d75 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.16.260 Extension of time to file tax return. | c2e5440b4b33b15c | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Enforcement | ## 4.16.270 Penalties and interest for late filing. | ce1fb2ec9ae31126 | LLM | true | specific | amounts_here | fluid | null | null | null | null | null | null | false | false | civil | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.16.280 Repayment plans. | 2b1b1b017f807e3d | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.16.290 Forgiveness of uncollected taxes, penalties and interest. | d5206564181472d7 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.16.300 Application of sales tax payments. | 51342d4bfec80e98 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.16.310 Application of overpayments. | f460ad61a8a21124 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.16.320 Amended returns. | 40aec395fd7637eb | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.16.330 Recordkeeping required of all sellers. | f94108b584b3fc2e | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Enforcement | ## 4.16.340 Loss of records. | 33bb03da04d991fb | LLM | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Enforcement | ## 4.16.350 Audits. | d85a7854cbf729ce | LLM | true | specific | cross_reference | fluid | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Enforcement | ## 4.16.360 Estimated tax. | 7be5b5d6cec0bebd | LLM | true | specific | amounts_here | fluid | null | null | null | null | null | null | false | false | civil | null | null | null | true |
ak | cities | bethel | null | Enforcement | ## 4.16.370 Accelerated returns. | 8ade3ab29272ec25 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Enforcement | ## 4.16.380 Cessation or transfer of business. | cd245bd5a887c779 | LLM | true | specific | amounts_here | fluid | null | 25 | null | 100 | null | null | false | false | civil | fragment_incomplete | 25 | 100 | false |
ak | cities | bethel | null | Rules | ## 4.16.390 Use of information on tax returns. | d0933075f19006c4 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Process | ## 4.16.400 Publication of delinquent sellers. | 6ca7e878e62c4a4e | unchanged_LOCUS | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Enforcement | ## 4.16.410 Lien. | 7e49323b645a1e26 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Enforcement | ## 4.16.420 Violations. | 4a86e3ccd8051fb9 | LLM | true | chapter_general | amounts_here | fluid | null | null | 500 | null | null | null | true | false | civil | null | 500 | 500 | true |
ak | cities | bethel | null | Enforcement | ## 4.16.430 Penalties for violations. | e40a001d849bbbbc | LLM | true | chapter_general | amounts_here | fluid | null | 25 | 500 | 50 | 100 | 500 | false | false | both | null | 25 | 500 | true |
ak | cities | bethel | null | Enforcement | ## 4.16.440 Appeals. | ea16182a66522fd1 | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ## 4.16.450 Transition period. | b3fb875abb0c2478 | LLM | true | chapter_general | cross_reference | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Context | ## 4.16A.010 Interpretation. | 2802d137c7636eb2 | unchanged_LOCUS | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.16A.020 Title to collected sales tax. | 1225b2f5dfcc50e7 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.16A.030 Imposition – Rate. | c711abcdb666b48d | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ## 4.16A.040 Obligation to collect tax – Threshold criteria. | 050b5b166d13e61d | LLM | false | null | null | null | null | null | null | null | null | null | false | false | null | null | null | null | true |
ak | cities | bethel | null | Rules | ### 4.16A.050 No retroactive application. | 104fc3832e33acd3 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ### 4.16A.060 Payment and collection. | f14c6bbe9e21e5c9 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
ak | cities | bethel | null | Rules | ### 4.16A.070 Remote seller and marketplace facilitator registration requirement. | 07c5e302eb0b35e5 | unchanged_LOCUS | true | null | implicit | null | null | null | null | null | null | null | false | false | null | null | null | null | null |
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