Arizona Revised Statutes
Title 43 - Taxation of Income

§ 43-107 - Nonconformity in application of internal revenue code; abatement of penalties and interest; definitions - 43-107. Nonconformity in application of internal revenue code; abatement of...

§ 43-108 - Subtraction from gross income; ordinary and necessary expenses; marijuana establishments and marijuana testing facilities; definitions - 43-108. Subtraction from gross income; ordinary and necessary expenses; marijuana...

§ 43-201 - Preemption by state of income taxation - 43-201. Preemption by state of income taxation The area of...

§ 43-202 - Object of tax - 43-202. Object of tax The object for which the taxes...

§ 43-203 - Severability - 43-203. Severability If any provision of this title be held...

§ 43-204 - Repeal; savings clause - 43-204. Repeal; savings clause The " income tax act of...

§ 43-206 - Urban revenue sharing fund; allocation; distribution; withholding - 43-206. Urban revenue sharing fund; allocation; distribution; withholding A. The...

§ 43-207 - Illegal income; duty of law enforcement or prosecuting agency; distribution of revenue; definitions - 43-207. Illegal income; duty of law enforcement or prosecuting agency;...

§ 43-208 - Administration and enforcement - 43-208. Administration and enforcement The department shall administer and enforce...

§ 43-209 - Collection of tax on income of professional athletes earned in this state; separate accounting for tax revenue from professional football; definition - 43-209. Collection of tax on income of professional athletes earned...

§ 43-210 - Premium tax credit; health insurance; certification of qualified persons; violation; classification; definitions - 43-210. Premium tax credit; health insurance; certification of qualified persons;...

§ 43-211 - I didn't pay enough fund - 43-211. I didn't pay enough fund A. The I didn't...

§ 43-212 - Individual income tax model; fiscal impact requests; staff access - 43-212. Individual income tax model; fiscal impact requests; staff access...

§ 43-221 - Joint legislative income tax credit review committee; report - 43-221. Joint legislative income tax credit review committee; report A....

§ 43-222 - Income tax credit review schedule - 43-222. Income tax credit review schedule The joint legislative income...

§ 43-223 - Requirements for new income tax credits established by the legislature - 43-223. Requirements for new income tax credits established by the...

§ 43-224 - Individual and corporate income tax credits; annual report; termination of unused credits - 43-224. Individual and corporate income tax credits; annual report; termination...

§ 43-225 - Affordable housing tax credit review committee; reports - 43-225. Affordable housing tax credit review committee; reports (Rpld. 1/1/26)...

§ 43-241 - Time for performance of acts; definition - 43-241. Time for performance of acts; definition A. Notwithstanding any...

§ 43-242 - Change of taxpayer organization; nontaxable event - 43-242. Change of taxpayer organization; nontaxable event Notwithstanding any provision...

§ 43-243 - State general fund revenue notification; tax rate adjustment - 43-243. State general fund revenue notification; tax rate adjustment A....

§ 43-244 - State general fund revenue notification; tax rate adjustment - 43-244. State general fund revenue notification; tax rate adjustment A....

§ 43-301 - Individual returns; definition - 43-301. Individual returns; definition A. A full-year or part-year resident...

§ 43-302 - Arizona small business income tax return; election; revocation - 43-302. Arizona small business income tax return; election; revocation A....

§ 43-303 - Returns by agent or guardian - 43-303. Returns by agent or guardian If the taxpayer is...

§ 43-304 - Fiduciary returns - 43-304. Fiduciary returns A. Every fiduciary, except a receiver appointed...

§ 43-305 - Fiduciary returns; two or more fiduciaries - 43-305. Fiduciary returns; two or more fiduciaries Under such rules...

§ 43-306 - Partnership returns - 43-306. Partnership returns A. Except as provided in subsections B...

§ 43-307 - Corporation returns - 43-307. Corporation returns A. Every corporation subject to the tax...

§ 43-308 - Gross income defined for purposes of determination to file - 43-308. Gross income defined for purposes of determination to file...

§ 43-309 - Joint returns of husband and wife - 43-309. Joint returns of husband and wife If a husband...

§ 43-310 - Separate returns after filing joint returns - 43-310. Separate returns after filing joint returns A. If a...

§ 43-311 - Joint return after filing separate return - 43-311. Joint return after filing separate return A. If an...

§ 43-312 - Information return of sales; nonresident real estate transactions; escrow agents; reports - 43-312. Information return of sales; nonresident real estate transactions; escrow...

§ 43-321 - Information required in returns - 43-321. Information required in returns Each return required to be...

§ 43-322 - Signature presumed to be taxpayer's - 43-322. Signature presumed to be taxpayer's The fact that an...

§ 43-323 - Place and form of filing returns - 43-323. Place and form of filing returns A. All returns...

§ 43-324 - Rounding to the nearest dollar - 43-324. Rounding to the nearest dollar The department may round...

§ 43-325 - Time for filing returns - 43-325. Time for filing returns Unless otherwise indicated: 1. Returns...

§ 43-327 - Recomputation of tax or amended return due after federal adjustment; definition - 43-327. Recomputation of tax or amended return due after federal...

§ 43-328 - Returns filed by persons outside the United States - 43-328. Returns filed by persons outside the United States If...

§ 43-381 - Confidentiality of information if returns prepared by person other than taxpayer; violation; classification - 43-381. Confidentiality of information if returns prepared by person other...

§ 43-382 - Solicitation of return preparation prohibited; classification - 43-382. Solicitation of return preparation prohibited; classification It is a...

§ 43-401 - Withholding tax; rates; election by employee - 43-401. Withholding tax; rates; election by employee A. Except as...

§ 43-402 - Definition of "employer" - 43-402. Definition of " employer" For the purposes of this...

§ 43-403 - Employment excluded from withholding - 43-403. Employment excluded from withholding A. No amount shall be...

§ 43-404 - Extension of withholding to military retirement pensions and to other annuities; definition - 43-404. Extension of withholding to military retirement pensions and to...

§ 43-405 - Extension of withholding to gambling winnings - 43-405. Extension of withholding to gambling winnings A. For the...

§ 43-406 - Extension of withholding to premature withdrawals of state and local government retirement contributions - 43-406. Extension of withholding to premature withdrawals of state and...

§ 43-407 - Extension of withholding to unemployment compensation payments - 43-407. Extension of withholding to unemployment compensation payments A. For...

§ 43-408 - Voluntary withholding on out-of-state wages - 43-408. Voluntary withholding on out-of-state wages A. If a resident...

§ 43-409 - Job creation withholdings clearing account - 43-409. Job creation withholdings clearing account A. The job creation...

§ 43-411 - Employer entitled to address of employee - 43-411. Employer entitled to address of employee When necessary to...

§ 43-412 - Returns of withholding to be filed with department - 43-412. Returns of withholding to be filed with department A....

§ 43-413 - Statement of withholding to employees - 43-413. Statement of withholding to employees The employer, within thirty-one...

§ 43-414 - Liability for failure to withhold - 43-414. Liability for failure to withhold The employer shall be...

§ 43-415 - Withholdings as trust fund for state - 43-415. Withholdings as trust fund for state Whenever any employer...

§ 43-416 - Failure to remit withholding; classification - 43-416. Failure to remit withholding; classification Any employer entrusted with...

§ 43-417 - Withholding without resort to legal action - 43-417. Withholding without resort to legal action Any person required...

§ 43-418 - Payroll service company; registration; definitions - 43-418. Payroll service company; registration; definitions A. For withholding tax...

§ 43-419 - Electronic remittance and filing required by payroll service company; penalty; definitions - 43-419. Electronic remittance and filing required by payroll service company;...

§ 43-431 - Amounts withheld considered part payment of tax - 43-431. Amounts withheld considered part payment of tax The amounts...

§ 43-432 - Refund for excess withholding - 43-432. Refund for excess withholding A. When the total amount...

§ 43-433 - Remedies for withheld taxes - 43-433. Remedies for withheld taxes Any taxpayer from whom a...

§ 43-434 - Exemption in case of nonresident employees - 43-434. Exemption in case of nonresident employees In the case...

§ 43-435 - Failure to collect and pay over tax; personal liability - 43-435. Failure to collect and pay over tax; personal liability...

§ 43-501 - When taxes are payable - 43-501. When taxes are payable The tax imposed under this...

§ 43-504 - Tax payments made in advance - 43-504. Tax payments made in advance Any taxpayer may elect...

§ 43-505 - Tax payments made to department; order of crediting - 43-505. Tax payments made to department; order of crediting A....

§ 43-562 - Husband and wife, liability for tax - 43-562. Husband and wife, liability for tax The spouse who...

§ 43-563 - Recovery of erroneous refunds - 43-563. Recovery of erroneous refunds The department of revenue may...

§ 43-567 - Lien for tax on trust income - 43-567. Lien for tax on trust income A. Upon the...

§ 43-581 - Payment of estimated tax; rules; penalty; forms - 43-581. Payment of estimated tax; rules; penalty; forms A. An...

§ 43-582 - Payment of estimated tax by corporations; penalty; forms - 43-582. Payment of estimated tax by corporations; penalty; forms A....

§ 43-583 - Payment of estimated tax by small business taxpayers; penalty; forms - 43-583. Payment of estimated tax by small business taxpayers; penalty;...

§ 43-611 - Protest of tax deemed claim for refund - 43-611. Protest of tax deemed claim for refund If, with...

§ 43-612 - Contribution of portion of income tax refund to political parties trust fund - 43-612. Contribution of portion of income tax refund to political...

§ 43-613 - Contribution to child abuse prevention fund - 43-613. Contribution to child abuse prevention fund A. Unless not...

§ 43-614 - Contribution of portion of refund to special olympics - 43-614. Contribution of portion of refund to special olympics A....

§ 43-615 - Contribution to game, nongame, fish and endangered species fund - 43-615. Contribution to game, nongame, fish and endangered species fund...

§ 43-616 - Contribution to neighbors helping neighbors fund - 43-616. Contribution to neighbors helping neighbors fund A. The department...

§ 43-617 - Contribution for solutions teams assigned to schools - 43-617. Contribution for solutions teams assigned to schools A. The...

§ 43-618 - Contribution to domestic violence services fund - 43-618. Contribution to domestic violence services fund A. The department...

§ 43-619 - Contribution to the spaying and neutering of animals fund - 43-619. Contribution to the spaying and neutering of animals fund...

§ 43-620 - Contribution to veterans' donations fund - 43-620. Contribution to veterans' donations fund A. The department shall...

§ 43-621 - Contribution to I didn't pay enough fund - 43-621. Contribution to I didn't pay enough fund A. The...

§ 43-622 - Contribution to sustainable state parks and roads fund - 43-622. Contribution to sustainable state parks and roads fund A....

§ 43-645 - Interest on related items or where related taxpayers exist - 43-645. Interest on related items or where related taxpayers exist...

§ 43-721 - Immediate assessment upon bankruptcy or receivership - 43-721. Immediate assessment upon bankruptcy or receivership Upon the adjudication...

§ 43-722 - Notice of bankruptcy or receivership to department - 43-722. Notice of bankruptcy or receivership to department The trustee...

§ 43-723 - Claim for tax in case of bankruptcy or receivership - 43-723. Claim for tax in case of bankruptcy or receivership...

§ 43-724 - Collection of tax in case of bankruptcy or receivership - 43-724. Collection of tax in case of bankruptcy or receivership...

§ 43-901 - Taxable income computation - 43-901. Taxable income computation Taxable income shall be computed on...

§ 43-902 - Period in which deductions and credits to be taken - 43-902. Period in which deductions and credits to be taken...

§ 43-921 - Computation of tax when law changed - 43-921. Computation of tax when law changed The tax for...

§ 43-922 - Payment or refund of tax when law changed - 43-922. Payment or refund of tax when law changed If...

§ 43-923 - Change in tax rates - 43-923. Change in tax rates If any rate of tax...

§ 43-931 - Change of accounting period; computation of income; due date of return - 43-931. Change of accounting period; computation of income; due date...

§ 43-932 - Return for a taxpayer not in existence throughout a complete taxable year - 43-932. Return for a taxpayer not in existence throughout a...

§ 43-941 - Allocation in the case of affiliated taxpayers - 43-941. Allocation in the case of affiliated taxpayers A. In...

§ 43-942 - Allocation in the case of controlled corporations - 43-942. Allocation in the case of controlled corporations A. In...

§ 43-943 - Allocation in the case of husband and wife - 43-943. Allocation in the case of husband and wife If...

§ 43-944 - Disclosure by department of basis of allocation - 43-944. Disclosure by department of basis of allocation If the...

§ 43-945 - Allocation of exemptions for blind persons and persons over sixty-five years of age - 43-945. Allocation of exemptions for blind persons and persons over...

§ 43-946 - Transactions between corporations and affiliated taxpayers - 43-946. Transactions between corporations and affiliated taxpayers In the case...

§ 43-947 - Consolidated returns by an affiliated group of corporations; definitions - 43-947. Consolidated returns by an affiliated group of corporations; definitions...

§ 43-951 - Assessment against transferee for tax - 43-951. Assessment against transferee for tax The taxes imposed by...

§ 43-952 - Liability of transferee of assets - 43-952. Liability of transferee of assets A. The amounts of...

§ 43-953 - Period of limitation relating to transferees - 43-953. Period of limitation relating to transferees The period of...

§ 43-961 - Items not deductible in computation of taxable income - 43-961. Items not deductible in computation of taxable income In...

§ 43-1001 - Definitions - 43-1001. Definitions In this chapter, unless the context otherwise requires:...

§ 43-1002 - Married person; application of definition - 43-1002. Married person; application of definition The following rules shall...

§ 43-1011 - Taxes and tax rates - 43-1011. Taxes and tax rates (L21, Ch. 411, sec. 4)...

§ 43-1011; Version 2 - Taxes and tax rates - 43-1011. Taxes and tax rates (L21, Ch. 412, sec. 15.)...

§ 43-1012 - Optional tax table - 43-1012. Optional tax table A. In lieu of the tax...

§ 43-1013 - Income tax surcharge for public education - 43-1013. Income tax surcharge for public education (Caution: 1998 Prop....

§ 43-1014 - Entity-level tax election; partnerships; S corporations; rules - 43-1014. Entity-level tax election; partnerships; S corporations; rules A. For...

§ 43-1711 - Taxes and tax rate - 43-1711. Taxes and tax rate If an Arizona small business...

§ 43-1021 - Addition to Arizona gross income - 43-1021. Addition to Arizona gross income In computing Arizona adjusted...

§ 43-1022 - Subtractions from Arizona gross income - 43-1022. Subtractions from Arizona gross income In computing Arizona adjusted...

§ 43-1023 - Exemptions for blind persons and persons sixty-five years of age or older - 43-1023. Exemptions for blind persons and persons sixty-five years of...

§ 43-1024 - Americans with disabilities act access expenditures - 43-1024. Americans with disabilities act access expenditures A. For taxable...

§ 43-1025 - Agricultural crops contributed to charitable organizations; definitions - 43-1025. Agricultural crops contributed to charitable organizations; definitions A. In...

§ 43-1026 - Additions and subtractions; Arizona small business income tax returns - 43-1026. Additions and subtractions; Arizona small business income tax returns...

§ 43-1027 - Subtraction for wood stoves, wood fireplace or gas fired fireplaces; definitions - 43-1027. Subtraction for wood stoves, wood fireplace or gas fired...

§ 43-1028 - Sale of virtual currency or non-fungible tokens; calculation of gain or loss; gas fees; subtraction; definitions - 43-1028. Sale of virtual currency or non-fungible tokens; calculation of...

§ 43-1029 - Restoration of a substantial amount held under claim of right; computation of tax - 43-1029. Restoration of a substantial amount held under claim of...

§ 43-1121 - Additions to Arizona gross income; corporations - 43-1121. Additions to Arizona gross income; corporations In computing Arizona...

§ 43-1122 - Subtractions from Arizona gross income; corporations - 43-1122. Subtractions from Arizona gross income; corporations In computing Arizona...

§ 43-1123 - Net operating loss; definition - 43-1123. Net operating loss; definition A. For the purposes of...

§ 43-1124 - Americans with disabilities act access expenditures - 43-1124. Americans with disabilities act access expenditures A. For taxable...

§ 43-1125 - Domestic international sales corporation - 43-1125. Domestic international sales corporation A domestic international sales corporation,...

§ 43-1126 - Small business corporation; election as to taxable status; return; termination - 43-1126. Small business corporation; election as to taxable status; return;...

§ 43-1127 - Deferred exploration expenses - 43-1127. Deferred exploration expenses The amount of exploration expenses added...

§ 43-1129 - Amortization of expenses incurred in acquisition of pollution control devices; depreciation - 43-1129. Amortization of expenses incurred in acquisition of pollution control...

§ 43-1130 - Amortization of the cost of child care facilities - 43-1130. Amortization of the cost of child care facilities A....

§ 43-1130.01 - Restoration of a substantial amount held under claim of right; computation of tax - 43-1130.01. Restoration of a substantial amount held under claim of...

§ 43-1331 - Additions to Arizona gross income; estates and trusts - 43-1331. Additions to Arizona gross income; estates and trusts In...

§ 43-1332 - Subtractions from Arizona gross income; estates and trusts - 43-1332. Subtractions from Arizona gross income; estates and trusts In...

§ 43-1333 - Fiduciary adjustment; allocation of shares - 43-1333. Fiduciary adjustment; allocation of shares A. The fiduciary adjustment...

§ 43-1041 - Optional standard deduction - 43-1041. Optional standard deduction A. A taxpayer may elect to...

§ 43-1042 - Itemized deductions - 43-1042. Itemized deductions A. Except as provided by subsections B...

§ 43-1731 - Deductions - 43-1731. Deductions Deductions other than those deductions already reflected in...

§ 43-1071 - Credit for income taxes paid to other states; definitions - 43-1071. Credit for income taxes paid to other states; definitions...

§ 43-1072 - Earned credit for property taxes; residents sixty-five years of age or older; definitions - 43-1072. Earned credit for property taxes; residents sixty-five years of...

§ 43-1072.01 - Credit for increased excise taxes paid - 43-1072.01. Credit for increased excise taxes paid (Caution: 1998 Prop...

§ 43-1072.02 - Credit for increased transaction privilege or excise tax paid for education - 43-1072.02. Credit for increased transaction privilege or excise tax paid...

§ 43-1073 - Family income tax credit - 43-1073. Family income tax credit A. Subject to the conditions...

§ 43-1073.01 - Dependent tax credit - 43-1073.01. Dependent tax credit A. A credit is allowed against...

§ 43-1074 - Credit for new employment - 43-1074. Credit for new employment A. For taxable years beginning...

§ 43-1074.01 - Credit for increased research activities - 43-1074.01. Credit for increased research activities A. A credit is...

§ 43-1074.02 - Credit for investment in qualified small businesses - 43-1074.02. Credit for investment in qualified small businesses A. For...

§ 43-1075 - Affordable housing tax credit - 43-1075. Affordable housing tax credit (Rpld. 1/1/26) A. A taxpayer...

§ 43-1076.01 - Healthy forest production tax credit; definitions - 43-1076.01. Healthy forest production tax credit; definitions A. For taxable...

§ 43-1077 - Credit for entity-level income tax - 43-1077. Credit for entity-level income tax A. For taxable years...

§ 43-1078 - Credit for Arizona small business excess credit amount - 43-1078. Credit for Arizona small business excess credit amount A....

§ 43-1079.01 - Credit for employing national guard members - 43-1079.01. Credit for employing national guard members A. For taxable...

§ 43-1081.01 - Credit for agricultural pollution control equipment - 43-1081.01. Credit for agricultural pollution control equipment A. A credit...

§ 43-1082 - Credit for motion picture production costs; qualifications; data maintenance; rules; definitions - 43-1082. Credit for motion picture production costs; qualifications; data maintenance;...

§ 43-1083 - Credit for solar energy devices - 43-1083. Credit for solar energy devices A. A credit is...

§ 43-1083.02 - Renewable energy production tax credit; definitions - 43-1083.02. Renewable energy production tax credit; definitions A. A credit...

§ 43-1083.03 - Credit for qualified facilities - 43-1083.03. Credit for qualified facilities (Rpld. 1/1/32) A. For taxable...

§ 43-1084 - Credit for agricultural water conservation system - 43-1084. Credit for agricultural water conservation system A. A credit...

§ 43-1085 - Credit for solar energy devices; commercial and industrial applications - 43-1085. Credit for solar energy devices; commercial and industrial applications...

§ 43-1086 - Credit for donation to the military family relief fund subaccounts - 43-1086. Credit for donation to the military family relief fund...

§ 43-1088 - Credit for contribution to qualifying charitable organizations; definitions - 43-1088. Credit for contribution to qualifying charitable organizations; definitions A....

§ 43-1089 - Credit for contributions to school tuition organization - 43-1089. Credit for contributions to school tuition organization A. A...

§ 43-1089.01 - Tax credit; public school fees and contributions; definitions - 43-1089.01. Tax credit; public school fees and contributions; definitions A....

§ 43-1089.02 - Credit for donation of school site - 43-1089.02. Credit for donation of school site A. A credit...

§ 43-1089.03 - Credit for contributions to certified school tuition organization - 43-1089.03. Credit for contributions to certified school tuition organization A....

§ 43-1089.04 - Pro rata credit for business contributions by S corporation school tuition organizations; definition - 43-1089.04. Pro rata credit for business contributions by S corporation...

§ 43-1741 - Credit for income taxes paid to other states; definitions - 43-1741. Credit for income taxes paid to other states; definitions...

§ 43-1742 - Individual income tax credits; applicability - 43-1742. Individual income tax credits; applicability The credits allowed under...

§ 43-1091 - Gross income of a nonresident - 43-1091. Gross income of a nonresident A. In the case...

§ 43-1092 - Intangible income of a nonresident - 43-1092. Intangible income of a nonresident A. Except as provided...

§ 43-1093 - Nonresident beneficiary of estate or trust income - 43-1093. Nonresident beneficiary of estate or trust income Income of...

§ 43-1094 - Adjusted gross income of a nonresident - 43-1094. Adjusted gross income of a nonresident A. In computing...

§ 43-1095 - Apportionment of deductions - 43-1095. Apportionment of deductions In computing Arizona taxable income a...

§ 43-1096 - Credit for income taxes paid by nonresident; definitions - 43-1096. Credit for income taxes paid by nonresident; definitions A....

§ 43-1097 - Change of residency status - 43-1097. Change of residency status A. During the tax year...

§ 43-1098 - Apportionment of exemptions - 43-1098. Apportionment of exemptions A. Any resident taxpayer, other than...

§ 43-1099 - Applicability of article - 43-1099. Applicability of article This article applies only to residents...

§ 43-1751 - Nonresidents - 43-1751. Nonresidents Notwithstanding any other law, chapter 10, article 6...

§ 43-1101 - Definitions - 43-1101. Definitions In this chapter, unless the context otherwise requires:...

§ 43-1111 - Tax rates for corporations - 43-1111. Tax rates for corporations There shall be levied, collected...

§ 43-1131 - Definitions - 43-1131. Definitions As used in this article, unless the context...

§ 43-1132 - Taxpayers liable; exceptions to allocation and apportionment; examination of evidence of income and expenses - 43-1132. Taxpayers liable; exceptions to allocation and apportionment; examination of...

§ 43-1133 - Taxability in other state - 43-1133. Taxability in other state For purposes of allocation and...

§ 43-1134 - Allocation of nonbusiness income - 43-1134. Allocation of nonbusiness income Rents and royalties from real...

§ 43-1135 - Net rents and royalties - 43-1135. Net rents and royalties A. Net rents and royalties...

§ 43-1136 - Capital gains and losses - 43-1136. Capital gains and losses A. Capital gains and losses...

§ 43-1137 - Interest and dividends - 43-1137. Interest and dividends Interest and dividends are allocable to...

§ 43-1138 - Patent and copyright royalties - 43-1138. Patent and copyright royalties A. Patent and copyright royalties...

§ 43-1139 - Allocation of business income - 43-1139. Allocation of business income A. Except as provided in...

§ 43-1140 - Property factor - 43-1140. Property factor The property factor is a fraction, the...

§ 43-1141 - Valuation of property - 43-1141. Valuation of property Property owned by the taxpayer is...

§ 43-1142 - Average value of property - 43-1142. Average value of property The average value of property...

§ 43-1143 - Payroll factor - 43-1143. Payroll factor The payroll factor is a fraction, the...

§ 43-1144 - Compensation paid in state - 43-1144. Compensation paid in state Compensation is paid in this...

§ 43-1145 - Sales factor - 43-1145. Sales factor The sales factor is a fraction, the...

§ 43-1146 - Situs of sales of tangible personal property - 43-1146. Situs of sales of tangible personal property Sales of...

§ 43-1147 - Situs of sales of other than tangible personal property; definitions - 43-1147. Situs of sales of other than tangible personal property;...

§ 43-1148 - Apportionment by department - 43-1148. Apportionment by department A. If the allocation and apportionment...

§ 43-1149 - Interpretation - 43-1149. Interpretation This article shall be so construed as to...

§ 43-1150 - Short title - 43-1150. Short title This article may be cited as the...

§ 43-1151 - Tax clearance upon cessation of corporate activities - 43-1151. Tax clearance upon cessation of corporate activities A. No...

§ 43-1152 - Powers of corporation suspended for nonpayment of tax - 43-1152. Powers of corporation suspended for nonpayment of tax Except...

§ 43-1153 - Certificate of suspension of a corporation - 43-1153. Certificate of suspension of a corporation The department shall...

§ 43-1154 - Penalty for exercising powers after suspension - 43-1154. Penalty for exercising powers after suspension Any person who...

§ 43-1155 - Voidable contracts by corporations - 43-1155. Voidable contracts by corporations Every contract made in violation...

§ 43-1156 - Application for revival of corporate powers - 43-1156. Application for revival of corporate powers A. Any taxpayer...

§ 43-1157 - Clearance of revivor by corporation commission - 43-1157. Clearance of revivor by corporation commission A. Before any...

§ 43-1158 - Treatment of installment obligations on cessation of corporate activities - 43-1158. Treatment of installment obligations on cessation of corporate activities...

§ 43-1161 - Credit for new employment - 43-1161. Credit for new employment A. For taxable years beginning...

§ 43-1162 - Healthy forest production tax credit; definitions - 43-1162. Healthy forest production tax credit; definitions A. For taxable...

§ 43-1163 - Affordable housing tax credit - 43-1163. Affordable housing tax credit (Rpld. 1/1/26) A. A taxpayer...

§ 43-1164 - Credit for solar energy devices; commercial and industrial applications - 43-1164. Credit for solar energy devices; commercial and industrial applications...

§ 43-1164.03 - Renewable energy production tax credit; definitions - 43-1164.03. Renewable energy production tax credit; definitions A. A credit...

§ 43-1164.04 - Credit for qualified facilities - 43-1164.04. Credit for qualified facilities (Rpld. 1/1/32) A. For taxable...

§ 43-1164.05 - Credit for renewable energy investment and production for self-consumption by international operations centers; definitions - 43-1164.05. Credit for renewable energy investment and production for self-consumption...

§ 43-1165 - Credit for motion picture production costs; qualifications; data maintenance; rules; definitions - 43-1165. Credit for motion picture production costs; qualifications; data maintenance;...

§ 43-1167.01 - Credit for employing national guard members - 43-1167.01. Credit for employing national guard members A. For taxable...

§ 43-1168 - Credit for increased research activity - 43-1168. Credit for increased research activity A. A credit is...

§ 43-1170 - Credit for pollution control equipment - 43-1170. Credit for pollution control equipment A. A credit is...

§ 43-1175 - Credit for employment of temporary assistance for needy families recipients - 43-1175. Credit for employment of temporary assistance for needy families...

§ 43-1178 - Credit for taxes with respect to coal consumed in generating electrical power - 43-1178. Credit for taxes with respect to coal consumed in...

§ 43-1181 - Credit for donation of school site - 43-1181. Credit for donation of school site A. A credit...

§ 43-1183 - Credit for contributions to school tuition organization - 43-1183. Credit for contributions to school tuition organization A. Beginning...

§ 43-1184 - Credit for contributions to school tuition organization; displaced students; students with disabilities - 43-1184. Credit for contributions to school tuition organization; displaced students;...

§ 43-1381 - Credit for taxes paid to other state or country - 43-1381. Credit for taxes paid to other state or country...

§ 43-1382 - Credit for entity-level income tax - 43-1382. Credit for entity-level income tax A. For taxable years...

§ 43-1201 - Organizations exempt from tax - 43-1201. Organizations exempt from tax (Caution: 1998 Prop. 105 applies)...

§ 43-1202 - Feeder organizations not exempt from tax; definition - 43-1202. Feeder organizations not exempt from tax; definition A. An...

§ 43-1212 - Denial of exempt status due to prohibited transactions; restoration of exempt status - 43-1212. Denial of exempt status due to prohibited transactions; restoration...

§ 43-1231 - Taxation of unrelated business income - 43-1231. Taxation of unrelated business income Any organization, trust or...

§ 43-1241 - Returns of unrelated business income - 43-1241. Returns of unrelated business income Every organization, otherwise exempt...

§ 43-1242 - Information returns of tax-exempt organizations; definition - 43-1242. Information returns of tax-exempt organizations; definition A. Every organization...

§ 43-1301 - Definitions; estates and trusts - 43-1301. Definitions; estates and trusts In this chapter, unless the...

§ 43-1311 - Tax imposed on estates and trusts; rates; annual adjustment - 43-1311. Tax imposed on estates and trusts; rates; annual adjustment...

§ 43-1314 - Charge for estate or trust taxes upon estate or trust - 43-1314. Charge for estate or trust taxes upon estate or...

§ 43-1315 - Liability of beneficiaries for trust taxes - 43-1315. Liability of beneficiaries for trust taxes If for any...

§ 43-1361 - Certificate of payment of taxes - 43-1361. Certificate of payment of taxes If the value of...

§ 43-1362 - Request for certificate - 43-1362. Request for certificate Within thirty days after receiving a...

§ 43-1363 - Effect of certificate - 43-1363. Effect of certificate The certificate of the department shall...

§ 43-1364 - Liability of fiduciary for nonpayment of estate or trust taxes - 43-1364. Liability of fiduciary for nonpayment of estate or trust...

§ 43-1365 - Request for prompt assessment - 43-1365. Request for prompt assessment In the case of income...

§ 43-1366 - Notice of fiduciary relationship - 43-1366. Notice of fiduciary relationship On giving notice to the...

§ 43-1401 - Definitions - 43-1401. Definitions In this chapter, unless the context otherwise requires:...

§ 43-1411 - Partnership, individual partnership liability - 43-1411. Partnership, individual partnership liability An individual carrying on a...

§ 43-1412 - Partner's distributive share - 43-1412. Partner's distributive share In computing taxable income of each...

§ 43-1413 - Year in which partnership income is includible - 43-1413. Year in which partnership income is includible In computing...

§ 43-1414 - Federal assessment of imputed underpayment; definitions - 43-1414. Federal assessment of imputed underpayment; definitions A. A partnership...

§ 43-1501 - Definitions - 43-1501. Definitions In this chapter, unless the context otherwise requires:...

§ 43-1502 - Certification as a school tuition organization - 43-1502. Certification as a school tuition organization A. A nonprofit...

§ 43-1503 - Operational requirements for school tuition organizations - 43-1503. Operational requirements for school tuition organizations A. A certified...

§ 43-1504 - Special provisions; corporate donations for low-income scholarships; rules - 43-1504. Special provisions; corporate donations for low-income scholarships; rules A....

§ 43-1505 - Special provisions; corporate donations for displaced students and students with disabilities; definition - 43-1505. Special provisions; corporate donations for displaced students and students...

§ 43-1506 - Annual report; posting - 43-1506. Annual report; posting A. On or before September 30...

§ 43-1507 - Audits and financial reviews - 43-1507. Audits and financial reviews A. On or before September...

§ 43-1601 - Definitions - 43-1601. Definitions In this chapter, unless the context otherwise requires:...

§ 43-1602 - Certification as a school tuition organization - 43-1602. Certification as a school tuition organization A. A nonprofit...

§ 43-1603 - Operational requirements for school tuition organizations; notice; qualified schools - 43-1603. Operational requirements for school tuition organizations; notice; qualified schools...

§ 43-1604 - Annual report; posting - 43-1604. Annual report; posting A. On or before September 30...

§ 43-1605 - Audits and financial reviews - 43-1605. Audits and financial reviews A. On or before September...

§ 43-1701 - Definitions - 43-1701. Definitions In this chapter, unless the context otherwise requires:...

§ 43-1702 - Rules - 43-1702. Rules The department may adopt rules and publish and...

§ 43-1721 - Additions and subtractions to Arizona small business gross income - 43-1721. Additions and subtractions to Arizona small business gross income...

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Arizona Revised Statutes Title 43 - Taxation of Income

Arizona Revised Statutes
Title 43 - Taxation of Income