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
kingcove
null
Rules
## 5.20.130 Exemptions.
b9a1eb00d891cf5e
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Rules
## 5.20.135 Extensions.
e04af185269c69eb
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
## 5.20.140 Place of sale, rental or service.
b34d092b162d3704
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.20.210 Tax schedule.
46453b58949e4b63
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Rules
### 5.20.215 Obligation to pay tax.
261bad4bc1a2a95c
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.20.220 Registration of sellers as tax collectors-- Certification of registration.
d9cf53085fb4b5e2
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.20.225 Registration of buyers and sellers entitled to exemption.
c6de62d9c3582649
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.20.230 Custody, reporting, and remittance.
166048dc7ed73053
LLM
true
null
implicit
null
null
null
null
null
null
null
false
false
criminal
null
null
null
true
ak
cities
kingcove
null
Rules
### 5.20.235 Seller not to assume tax.
be66289d9d255108
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.20.240 Installment sales.
44db49e1a33d5287
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.20.245 Sale or transfer of business--Final return.
00297b42fefefa8b
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Rules
### 5.20.250 Refund of excess payment.
d1287146b7785442
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.20.255 Duty to keep records.
6c5cad0121a7f78b
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.20.260 Tax records confidential; exceptions.
4f2a4fd2d71d7a3f
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Enforcement
### 5.20.310 Protest of tax by taxpayer.
a1693c315bd84d86
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Enforcement
### 5.20.315 Protest of tax by collector.
dc356ed21946dfb5
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Enforcement
## 5.20.320 Accelerated returns.
0da00f956d1229b7
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Enforcement
## 5.20.325 Omissions and civil penalties.
8e0003f61fe89f83
LLM
true
chapter_general
amounts_here
fluid
null
null
1,000
null
null
null
false
false
both
null
1,000
1,000
true
ak
cities
kingcove
null
Rules
## 5.20.330 Lien.
39dfae7f6b21d6da
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Enforcement
## 5.20.335 Criminal penalties.
43f68893d9fdbe18
LLM
true
chapter_general
amounts_here
fluid
null
null
500
null
null
null
true
false
both
null
500
500
true
ak
cities
kingcove
null
Rules
## 5.25.010 Property subject to taxation; Dates to be fixed by city council.
7b1fddfb3e5f3442
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Context
## 5.25.015 Definitions.
817936d0cd170ae6
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
## 5.25.020 Assessment--Method; Time; Listing; Returns; Investigation.
04fae04f583740ce
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
## 5.25.025 Content of assessment roll.
ebb58edbf7f9d2f7
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Process
## 5.25.030 Notice, publication, correction of assessment roll.
77edd24aedc87c79
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Process
## 5.25.035 Appeal to board of equalization; Notice of appeal; Hearing.
3f07c7090931edb0
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Process
## 5.25.040 Entry of changes by assessor; Certification by clerk; Completion of assessment roll.
52bed162b08b8a9b
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Enforcement
## 5.25.045 Appeal to superior court.
28c709b89b0fd677
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Rules
### 5.25.050 Supplementary assessment rolls.
91b8bc71739e7130
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Process
### 5.25.055 Delivery of assessment roll to council; Validity.
457701561f54ebf6
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Enforcement
### 5.25.060 Tax rate.
bb1d26458f301ab4
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Rules
### 5.25.065 Dates when taxes are due and payable.
f1a361312213dc9a
LLM
true
specific
amounts_here
fluid
null
null
null
null
null
null
false
false
civil
null
null
null
true
ak
cities
kingcove
null
Process
### 5.25.070 Delinquent tax roll--Notice and publication of foreclosure list; Payments prior to sale; Requested notice.
0fbd598686691891
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.25.075 Real property--Foreclosure; Redemption.
4c089d25e6a383c0
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Enforcement
### 5.25.080 Personal property--Delinquency; Remedies.
305390aaafa6982c
LLM
true
null
implicit
null
null
null
null
null
null
null
false
false
civil
null
null
null
true
ak
cities
kingcove
null
Enforcement
### 5.25.085 Collection of personal property taxes.
48b44d0c91e610c7
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Context
## 5.30.010 General intent.
ba04adb7ea081428
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Context
## 5.30.020 Definitions.
afaf06acc2e60db3
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.30.030 Improvement districts; assessment of costs.
7abec65d2a1284db
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Process
### 5.30.040 Initiation.
187b36b9e85662fe
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Process
### 5.30.050 Initiation by petition.
101142c937d78ddf
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Process
### 5.30.060 Initiation by council or mayor.
8739fb734728f03a
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Process
### 5.30.070 Report and recommendation--Resolution.
54aa7f337302813c
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.30.080 Method of assessment.
8ffa484a7ad2b517
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Process
### 5.30.090 Council action on proposed district.
e471589fe684a0b8
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Process
### 5.30.100 Notice of hearing.
bd01c883952826d6
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Enforcement
### 5.30.110 Improvement plan--Objections and revisions.
8d5224b5469e64f6
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Process
### 5.30.120 Hearing.
7412e26dfcabf2f8
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.30.130 Recording resolution and proposed assessment roll.
aa9b93003ddbd2cf
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Enforcement
### 5.30.140 Award of contract--Review of costs.
a9a43d4a103fa8ec
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Process
## 5.30.150 Assessment.
aa82f76054cf77f6
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Process
## 5.30.160 Hearing and certification of assessment roll.
db99bfb330b8dd78
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
## 5.30.170 Payment, interest and penalty.
bb4dc37ebf353556
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Enforcement
## 5.30.180 Assessments to be liens; enforcement.
dc0d67ced9049991
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Rules
## 5.30.190 Reassessment.
aa9d65baf29c3532
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Enforcement
### 5.30.200 Objection and appeal.
d730ca23239d7f2b
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Rules
### 5.30.210 Sufficiency of notice.
d2dabbbf56c67a2b
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.30.220 District by agreement.
2febdeefa577750c
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.30.230 Termination of district by request.
eca58cbb43b4d35f
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.30.240 Financing.
4dd1fa508d31cd31
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### Article 1. Levy; General Provisions
ec8f9ac4c6baeff4
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Rules
### 5.40.117 Annual tax credit.
3f1184f2b32d1899
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Rules
### 5.40.120 Exclusion from fish processing business tax.
a85cbe68d73213c1
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Process
### 5.40.125 Regulations; Forms; Rulings.
54738c0a773fd71f
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 5.40.210 License required.
6f4c59992f6d254d
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Rules
### 5.40.215 Monthly return; Tax payments.
8a58a1f1c4e10117
LLM
true
chapter_general
cross_reference
fixed
20
null
null
null
null
null
false
false
civil
null
20
20
true
ak
cities
kingcove
null
Rules
### 5.40.220 Under- or over payment of tax.
9b5a440cfbd25e9a
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Rules
### 5.40.225 Returns confidential; Exceptions.
299079884c78ed85
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Rules
### 5.40.230 Preservation and examination of books and records; Investigations.
d11029a41888be57
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Enforcement
### 5.40.310 Estimated taxes upon non-filing of return or refusal to allow examination.
38c7a9f6e5e51e4f
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Enforcement
### 5.40.315 Civil penalties.
b2dfa6a2d798c97c
LLM
true
specific
amounts_here
fluid
null
50
1,000
100
200
400
false
false
civil
null
50
1,000
true
ak
cities
kingcove
null
Rules
### 5.40.320 Delinquent tax lien.
e04bdb08a11ef837
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Enforcement
### 5.40.325 Enforcement.
76c8fb9f1a224e72
LLM
true
null
implicit
null
null
null
null
null
null
null
false
false
both
null
null
null
true
ak
cities
kingcove
null
Enforcement
### 5.40.330 Appeals.
e1221a33c3da6322
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Enforcement
### 5.40.335 Criminal violations; Penalties.
75ea15a6c1a93673
LLM
true
chapter_general
amounts_here
fluid
null
null
500
null
null
null
false
false
both
null
500
500
true
ak
cities
kingcove
null
Rules
## 7.05.010 Alcoholic beverages--Hours of sale.
e0aa8987b7d4988c
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
## 7.05.015 Sale of alcoholic beverages permitted on election day.
fb3c29c0bc37cc29
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Context
## 7.10.010 Definitions.
b2d9d2ac4e66eec0
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
## 7.10.015 Registration of dogs.
ec07868395353777
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
## 7.10.020 Licensing of dogs.
8387d232aede1d75
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Enforcement
## 7.10.025 Unlicensed dogs.
1a27d97ef2f791a7
LLM
true
specific
amounts_here
fluid
null
null
50
null
50
null
false
false
null
null
50
50
true
ak
cities
kingcove
null
Rules
## 7.10.030 Veterinary services.
7899aa3b0bd20dd6
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Enforcement
## 7.10.035 Vicious dogs. ¹/
76530d0ede6a5f19
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Enforcement
## 7.10.040 Nuisance dogs.
96d6022dfb8ec74b
LLM
true
specific
amounts_here
fixed
50
null
null
null
50
null
false
false
null
null
50
50
true
ak
cities
kingcove
null
Enforcement
## 7.10.045 Quarantine.
0aa09506163ae810
LLM
true
specific
amounts_here
fixed
150
null
null
null
null
null
false
false
null
null
150
150
true
ak
cities
kingcove
null
Enforcement
### 7.10.050 Enforcement.
51387d0078334b7b
LLM
true
specific
amounts_here
fixed
150
null
null
null
null
null
false
false
null
null
150
150
true
ak
cities
kingcove
null
Rules
### 7.10.055 Disposal of dogs at owner’s request.
8c4180134ce81abd
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Enforcement
### 7.10.060 Unleashed dogs.
67b392977a397f3e
LLM
true
specific
amounts_here
fixed
50
null
null
null
50
null
false
false
null
null
50
50
true
ak
cities
kingcove
null
Enforcement
### 7.10.065 Impounding of loose dogs.
0f54724dbccda5e5
LLM
true
specific
amounts_here
fluid
null
null
null
50
100
150
false
false
null
null
50
150
true
ak
cities
kingcove
null
Rules
## 7.15.010 Illegal acts, generally.
61bed1c12949d7dc
LLM
true
specific
amounts_here
fluid
null
null
300
50
150
300
false
false
null
null
50
300
true
ak
cities
kingcove
null
Rules
### 7.15.015 False crime reports; False fire alarms.
9131d0292c3d73e4
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 7.15.020 Minors--Curfew.
5a893c1eae5672e2
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 7.15.025 Minors--Selling firearms to.
b7f30bd9410f0c77
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Enforcement
### 7.15.030 Minors--Abusing, endangering.
9d43611bfe881d39
LLM
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
kingcove
null
Rules
### 7.15.035 Minors--Drunk, immoral, vicious in presence of.
0d0756f97ff787e8
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 7.15.040 Alcoholic liquor--Sale. gift. delivery to certain persons prohibited.
afc7ea9dd96c58c8
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Context
## 7.20.010 Definitions.
9362ef4eb1f169ba
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
## 7.20.015 Storing, parking or leaving abandoned or junked vehicles prohibited and declared nuisance; Exceptions.
435986c77b2abca9
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Rules
### 7.20.020 Responsibility for removal.
bad6bfaf937d036b
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
kingcove
null
Process
### 7.20.025 Notice to remove; notice procedure.
5ac817fb7b6593c8
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null