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
## 4.16A.080 Tax filing schedule.
2be5a248f5f06c0c
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Enforcement
## 4.16A.090 Estimated tax.
3ec8947a32c69a0b
LLM
true
specific
amounts_here
fixed
50
null
null
null
null
null
false
false
civil
null
50
50
true
ak
cities
bethel
null
Rules
## 4.16A.100 Returns – Filing contents.
8fb3998cf6979d59
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.110 Refunds.
d6161d87c94c34a7
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.120 Amended returns.
7703cab646cdc409
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.130 Extension of time to file tax return.
e0aac950c5f56d86
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Enforcement
## 4.16A.140 Audits.
65fd273ad924bc08
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.150 Audit protest.
889d45abb777f8f2
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Enforcement
## 4.16A.160 Penalties and interest for late filing.
f8b7e2c1cb6a4e3b
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.170 Repayment plans.
d671c859febcaee2
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.180 Remote seller or marketplace facilitator record retention.
426407d0eb208e17
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.190 Cessation or transfer of business.
56cdcb7971e75932
LLM
true
specific
amounts_here
fluid
null
25
null
null
null
null
false
false
civil
null
25
25
false
ak
cities
bethel
null
Rules
## 4.16A.200 Use of information on tax returns.
4172e3d7019e3b3f
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Enforcement
## 4.16A.210 Violations.
5922b25c25e70670
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Enforcement
## 4.16A.220 Penalties for violations.
9edb050c581bb767
LLM
true
specific
amounts_here
fluid
null
500
null
25
null
null
false
false
civil
null
25
500
true
ak
cities
bethel
null
Rules
## 4.16A.230 Sellers with a physical presence in the taxing jurisdiction.
99eeaa582b0747d7
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.240 Remittance of tax – Remote seller held harmless.
80984c78f5581319
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Context
## 4.16A.250 Definitions.
23a7dae1bee19afc
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Context
## 4.17.010 Definitions.
2883e7f5a1a9a014
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.17.020 Tax on cigarettes.
343ec1e77d2c04ff
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.17.030 Tax on other tobacco products.
40de32d1c041a776
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Context
## 4.17.040 Intent and purpose of this chapter.
1054ec36dcaa8221
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.17.050 Exemptions.
76b160a64cf4c469
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
## 4.17.060 Exemption cards.
af4b0fc5e5d3b4cd
LLM
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
## 4.17.070 License required for dealers in cigarettes or tobacco products.
d31a01b94b2e40ab
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.17.080 License fee.
a942899bf7bd1915
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
## 4.17.090 Expiration and renewal of licenses.
669f6d2503375e75
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
### 4.17.100 Transfer of license.
ce77586b05ea0d6a
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
### 4.17.110 Refund of tax or license fee.
f72e727de4fb63dd
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
### 4.17.120 Display of license – Surrender of license – Suspension or revocation of license.
c12d685d3f1379c3
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.17.130 Tax returns.
20b7d090a99dcb4d
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
## 4.17.140 Estimated tax.
a8395051b61b7d9a
LLM
true
chapter_general
cross_reference
null
null
null
null
null
null
null
false
false
civil
null
null
null
true
ak
cities
bethel
null
Rules
## 4.17.150 Amended tax returns.
1aac6b869d28749b
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.17.160 Application of payments.
31635517df5ea59c
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Enforcement
## 4.17.170 Prohibited acts and penalties.
bf90121386824e4a
LLM
true
chapter_general
amounts_here
fluid
null
null
null
null
null
null
false
false
civil
null
null
null
true
ak
cities
bethel
null
Enforcement
## 4.17.180 Civil fraud.
77503820ea7c68c1
LLM
true
specific
amounts_here
fluid
null
1,000
null
null
null
null
false
false
civil
null
1,000
1,000
true
ak
cities
bethel
null
Enforcement
## 4.17.190 Tax lien.
52789640287eef03
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Enforcement
## 4.17.200 Interest on unpaid tax.
2b80043ecb059440
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Enforcement
## 4.17.210 Administrative hearings – Taxpayer, licensee, cardholder or other person remedies.
65d89d74a0b9bf0e
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
## 4.17.220 Reports by distributors.
d09d9339da66468a
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.17.230 Inspection and maintenance of documents.
bd2cd7c862bcd625
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.17.240 Administrative regulations.
be96ee980689cb24
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.17.250 Confidential and nonconfidential tax information.
199137f988566cbb
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Context
### 4.19.010 Purpose, application and exceptions.
d37dd8530e642729
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
### 4.19.030 Fund accounting.
4a1e728e62e50d41
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
### 4.19.040 Fund balance transfers.
a8ad84171fb19fce
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.19.050 Modification of enterprise funds.
c0677ec27252e616
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Context
### 4.20.010 Definitions.
5d52f56216f01f5c
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
### 4.20.020 Purchasing agent.
c87a64d87efff973
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
### 4.20.030 Competitive sealed bidding.
c3ac3dabcbd18800
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
### 4.20.040 Competitive sealed proposals.
aa254950fb21353d
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
## 4.20.050 Specifications generally for bids and proposals.
0d43187e527523d8
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.20.060 Local preferences.
570f4b66f01b95f9
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
## 4.20.070 Contractor in good standing.
5d3a501398182ccd
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
### 4.20.080 Award to be made only to responsive bidders or proposers.
85e4ee84d42c2d5e
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Process
### 4.20.090 Procedures for award.
977c1ac91b7d8695
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.20.100 Bonds.
8fd5cc201cdca434
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.20.110 When competitive bidding is not required.
38f5fe9b766de388
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.20.120 Waiver of irregularities.
ef0e387f2ce8f187
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
## 4.20.130 Cancellation of bid invitations and proposal requests.
030edbb080894bc0
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Process
## 4.20.140 Determination of nonresponsiveness.
80b60f28fdb2403d
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Process
## 4.20.150 Waiver of formal bidding procedures.
8e6912c497b28285
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.20.160 Construction.
ba42b0b4991507be
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
## 4.20.170 Consulting services for city council.
188d1487d8e797d9
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.20.180 Emergency procurements.
c7f3d93ce47367e5
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Process
## 4.20.190 General equipment, materials and supplies.
82e8058250614112
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.20.200 Governmental and proprietary procurements.
24472a6b56264e88
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.20.210 Joint purchasing.
ce186908e996ee24
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
## 4.20.220 Insurance.
35a9cdc47c41ab24
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.20.230 Legal services.
c654d0fc282b561d
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
## 4.20.240 Professional services.
6bbb1bc5333e1aae
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
## 4.20.250 Sole-source procurements.
b952db4870fa8c54
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.20.260 State and federal grants.
20ccff107533ebc6
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.20.270 Filing of a bid protest.
4ad01f4a596e5e4a
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.20.280 Timeline.
18b7f33e5d535e8a
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.20.290 Stay of an award.
e840dec70ba2eb7b
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Process
## 4.20.300 Review by city manager.
069f3bc2d351d52e
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Process
## 4.20.310 Appeal of city manager decision.
c9ee47139b1e5ef4
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Process
## 4.20.320 Notice and record on appeal.
9283e9731dad17e0
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Process
## 4.20.330 Hearing procedures.
514fb61ee94e62e4
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Enforcement
## 4.20.340 Decision by city council.
1197c90ba72a7dbf
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Enforcement
## 4.20.350 Appeal to Superior Court.
0a5fc8042ad6ebe9
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
## 4.20.360 Budget approval – Availability of funds.
0465afac9f0af360
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
## 4.20.370 Contracting authority.
d2dcfc19295bc85a
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
### 4.20.380 Contracts enforceable against the city.
651bb06a9d2a09d8
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
### 4.20.390 Execution of contracts.
09a4596a15b31210
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
### 4.20.400 Contract administration.
a22e19d78f80573f
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
### 4.20.410 Contract amendments.
7cc90415d63588b6
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Rules
## 4.20.420 Multi-year contracts.
b0fa78b3c38c6c15
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 4.20.430 Council approval of contracts.
88ca6943b91e60bc
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Process
## 4.20.440 Administrative review of contract disputes.
4bd2fa251e2249a1
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Process
## 4.20.450 Appeal of purchasing agent’s decision.
2ba157f0defa9b40
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Enforcement
## 4.20.460 Hearing procedures.
56cc554e01343518
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Enforcement
## 4.20.470 Determination after hearing.
da3286f65ca08087
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
bethel
null
Enforcement
## 4.20.480 Misrepresentation and fraudulent claims.
5d8c59bc8c5998b9
LLM
true
specific
amounts_here
fluid
null
null
null
null
null
null
false
false
civil
null
null
null
true
ak
cities
bethel
null
Rules
## 4.20.490 Exclusive remedy.
aec94a0f329e0858
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Context
## 5.08.010 Definitions.
0b0a983e257d73f8
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Process
## 5.08.020 Procedure for administrative review of license applications.
58b18ddde6d35f1f
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 5.08.030 City council review of license.
de81a77b8ad5b3d0
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
bethel
null
Rules
## 5.08.040 Council action on liquor license applications.
10f2063a1712b396
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null