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
dillingham
null
Rules
### § 4.15.270. Redemption period.
26b8ac6f109fb04f
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Process
### § 4.15.280. Effect.
a1339ac1ade19573
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
### § 4.15.290. Additional liens.
a56327e69c20257a
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
### § 4.15.300. Possession during redemption period.
2486c637fa6d7765
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.15.310. Expiration.
e03508cf004ea799
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.15.320. Deed to the city.
a456f1ff9bf04548
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.15.330. Disposition and sale of foreclosed property.
5f934d02c6e8df5b
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Rules
## § 4.15.360. Refund of taxes.
8b94418cd720f30b
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.15.365. Repayment plan.
9054f845f86116e3
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
### § 4.16.010. General.
025b7bd41ecd2cfc
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Context
### § 4.16.020. Definitions.
4e1e33e548e30245
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Enforcement
### § 4.16.030. Application for license.
f5c26858a329fc48
LLM
true
chapter_general
cross_reference
null
null
null
null
null
null
null
false
false
civil
null
null
null
true
ak
cities
dillingham
null
Rules
### § 4.20.010. General.
a1985d49d4a845dd
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Process
### § 4.20.015. Legislative authority.
c2b0c28c0956d00e
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Context
### § 4.20.020. Definitions.
50557001163c36d7
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.20.085. Sales of fuel delivered outside city limits.
2f8c13a8c4277d43
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.20.090. Certificate of authority to collect city sales tax—Application required.
da1490bfb8bcc5bc
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.20.100. Certificate of authority to collect city sales tax—Issuance—Display required.
20d33fe03810e226
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.20.110. Certificate of authority to collect city sales tax—Nontransferability—Change in business—Surrender when.
b1f021e67ce45765
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.20.115. Filing of returns and remittance of tax to city.
4ed27c0d6907704b
LLM
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Enforcement
## § 4.20.130. Recordkeeping—Inspection.
313ba9857c00a60c
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Rules
## § 4.20.170. Exemption—Registration of buyers.
6a598028b4fdd452
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Enforcement
## § 4.20.180. Estimation by city.
3178de9325f5e1d8
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Rules
## § 4.20.190. Loss of records—Seller’s notification duty.
e4903ae2c2c0cfbb
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Enforcement
## § 4.20.200. Maintenance of suits in addition to penalties and interest.
09783d93cc94b790
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Enforcement
## § 4.20.210. Violations—Penalties.
0cccdabffce9c2f9
LLM
true
specific
cross_reference
fixed
25
null
null
null
null
null
false
false
civil
null
25
25
true
ak
cities
dillingham
null
Rules
## § 4.20.270. Tax lien.
d5822dd7a2e8f444
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Rules
## CHAPTER 4.21
94686db683eb9093
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.21.030. Exemptions—Enumerated.
cd0c2d9cf11d2d88
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Process
## § 4.21.040. Exemption procedures.
780327f2f9b33c1c
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.21.050. Tax—Computation.
513d1616501fd223
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.21.055. Tax—Credits.
b75fdea558b5bf2c
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.21.060. Statement of tax.
7f74fd6de450bfd9
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.21.070. Obligation to pay tax.
0ac56f0d294f5fd9
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Enforcement
## § 4.21.080. Determination of taxability—Liability for errors.
1ee7f87d16665648
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Rules
## § 4.21.090. Tax funds held in trust.
b21683dd579d5e33
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.21.100. Location of sales made and services provided.
9d60b750da1c2167
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.21.110. Registration of sellers and buyers as tax collectors—Certification of registration.
6bd645b172e0a663
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Process
## § 4.21.120. Rulings and regulations.
923b80672c650e3a
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Enforcement
## § 4.21.130. Payment and remittance—Application of payments—Deduction.
14ea936d43b54e2b
LLM
true
chapter_general
amounts_here
fluid
null
100
3,000
300
null
500
true
false
civil
null
100
3,000
true
ak
cities
dillingham
null
Enforcement
## § 4.21.170. Liens.
88ccbe33975b99bf
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Enforcement
## § 4.21.180. Accelerated returns.
4ad4622acc4d49a3
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Rules
## § 4.21.190. Termination, sale or transfer of retail business.
68bb74bcbc4bbe2a
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Enforcement
## § 4.21.200. Personal liability of corporate officers.
f996171bfbce7910
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Enforcement
## § 4.21.210. Protest of tax by taxpayer.
3a90cbd2a8a47742
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Rules
## § 4.21.230. Refund of excess payment.
35b77bb1c8a963ff
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.21.240. Returns and information declared confidential—Exemptions.
a419128227f44a04
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.21.250. Time extensions.
7aae606a44641f5a
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.21.260. Use tax levied.
19495321866f7562
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Rules
## § 4.21.270. Authority to contract collection.
86396083e193c56b
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Enforcement
## § 4.21.280. Enforcement.
46318f8c34b7ed2b
LLM
true
null
implicit
null
null
null
null
null
null
null
true
false
both
null
null
null
true
ak
cities
dillingham
null
Enforcement
## § 4.21.290. Violation—Criminal enforcement.
d266220e97cb080c
LLM
true
chapter_general
amounts_here
fluid
null
null
null
500
null
1,000
true
false
both
null
500
1,000
true
ak
cities
dillingham
null
Context
### § 4.22.010. Definitions.
e846468bb6042881
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
### § 4.22.020. Levy of tax.
ba0fc8d11271cf64
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
### § 4.22.025. Tax rates for resources subject to tax.
54a993f06f8535ac
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.22.030. Exemptions.
4b7ae0abdf3a47be
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.22.040. Collection and administration.
2c377eac899732d5
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Enforcement
## § 4.22.045. Tax refunds.
427e034ca2d8cf20
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Process
## § 4.22.047. Appeal of denial of tax refund.
0f7c8c21a1e73692
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.22.060. Severance tax return verification.
9dd0289ed168ad8f
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.22.070. Confidentiality.
ad486395fa6a720c
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Enforcement
## § 4.22.080. Liability for and collection of severance tax.
41e0fce0b5f5771a
LLM
true
null
implicit
null
null
null
null
null
null
null
false
false
civil
null
null
null
true
ak
cities
dillingham
null
Enforcement
## § 4.22.090. Penalties and interest.
80b6490b2db5f79b
LLM
true
chapter_general
amounts_here
fluid
null
100
3,000
300
null
500
true
false
civil
null
100
3,000
true
ak
cities
dillingham
null
Context
## CHAPTER 4.23
fc4429481d60f940
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## CHAPTER 4.24
496f6ed8c381f9f4
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Enforcement
## § 4.24.120. Display of license—Surrender of license—Suspension or revocation of license.
788410010d572eb7
LLM
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Enforcement
## § 4.24.125. Tax returns.
59ac713030e501d9
LLM
true
chapter_general
amounts_here
fluid
null
null
null
null
null
null
false
false
civil
null
null
null
true
ak
cities
dillingham
null
Rules
## CHAPTER 4.25
7d9a575eec3e7590
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Context
## CHAPTER 4.26
bb70374ea1c0d8c6
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.26.020. Tax on all marijuana.
954fa4a4e4986da9
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Context
## § 4.26.030. Intent and purpose of chapter and taxpayer.
a11d9e9f4a3147b7
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.26.040. Exemptions.
ddaa783db4981148
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Process
## § 4.26.050. Registration required to acquire marijuana exempt of tax for resale outside the city—Eligibility of applicant.
19c8e9e739c9485b
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Enforcement
## § 4.26.180. Prohibited acts and penalties.
b714204f60ae6d8e
LLM
true
chapter_general
amounts_here
fluid
null
null
null
null
null
null
false
false
civil
null
null
null
true
ak
cities
dillingham
null
Enforcement
## § 4.26.190. Tax lien.
7a3236e68e37b411
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Rules
## § 4.26.200. Interest on unpaid tax.
ea725f2b86e15c44
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Enforcement
## § 4.26.210. Taxpayer, licensee, or other person remedies.
91ea96ce28c733cb
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Rules
## § 4.26.220. Inspection and maintenance of documents and records.
41325aca75d44e49
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.26.230. Administrative regulations.
8ea0d663305bf331
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.26.240. Confidentiality of records.
745477ede16ba1e2
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## CHAPTER 4.30
ce36e13ee291b878
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Context
## § 4.30.030. Definitions.
c7b23c513375eddc
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Process
## § 4.30.040. Limitations on contractual power.
bbd72f0981acbc16
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.30.110. Contract clauses.
309e08aa70b94b21
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.30.120. Negotiation for professional services.
f698cb1c5bbd5fd2
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 4.30.130. Exemptions.
98399b145c4440d0
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## CHAPTER 4.36
9cb0d89d8eabcc40
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
### § 4.40.010. Denied services list.
8e1d1c30c44497bd
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
### § 4.40.020. City services not to be provided.
38bc3edb4e04f1ef
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
### § 4.40.030. Notice and opportunity to cure required.
b994fe6446360655
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Enforcement
## § 4.40.040. Failure to cure.
8f1cb46f34bc0ca4
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Enforcement
## § 4.40.050. Effect of contest of delinquency.
f9ad9a4028b44f0a
LLM
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
true
ak
cities
dillingham
null
Rules
## § 4.40.060. Removal from list.
92b42c49ed92116f
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
### § 5.10.010. Temporary use of city land.
b292bf59ba86fb6c
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
### § 5.10.020. Casual use of city land.
f83af1f9d64fe6fd
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## CHAPTER 5.20
d00610f207cf966e
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## CHAPTER 5.30
ff7473dc5d243803
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Process
## § 5.30.030. Public notice.
a0a50be0da5ce2af
unchanged_LOCUS
false
null
null
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 5.30.040. Method of disposal.
91835efd8f825f4e
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null
ak
cities
dillingham
null
Rules
## § 5.30.050. Selection of a successful bidder.
7c70e5482307a8ff
unchanged_LOCUS
true
null
implicit
null
null
null
null
null
null
null
false
false
null
null
null
null
null