43-103. Effective date
The provisions of this act shall apply only to taxable years beginning after December 31, 1978.
Structure Arizona Revised Statutes
§ 43-102 - Declaration of intent
§ 43-105 - Internal revenue code; definition; application
§ 43-201 - Preemption by state of income taxation
§ 43-204 - Repeal; savings clause
§ 43-206 - Urban revenue sharing fund; allocation; distribution; withholding
§ 43-208 - Administration and enforcement
§ 43-211 - I didn't pay enough fund
§ 43-212 - Individual income tax model; fiscal impact requests; staff access
§ 43-221 - Joint legislative income tax credit review committee; report
§ 43-222 - Income tax credit review schedule
§ 43-223 - Requirements for new income tax credits established by the legislature
§ 43-224 - Individual and corporate income tax credits; annual report; termination of unused credits
§ 43-225 - Affordable housing tax credit review committee; reports
§ 43-241 - Time for performance of acts; definition
§ 43-242 - Change of taxpayer organization; nontaxable event
§ 43-243 - State general fund revenue notification; tax rate adjustment
§ 43-244 - State general fund revenue notification; tax rate adjustment
§ 43-301 - Individual returns; definition
§ 43-302 - Arizona small business income tax return; election; revocation
§ 43-303 - Returns by agent or guardian
§ 43-305 - Fiduciary returns; two or more fiduciaries
§ 43-306 - Partnership returns
§ 43-307 - Corporation returns
§ 43-308 - Gross income defined for purposes of determination to file
§ 43-309 - Joint returns of husband and wife
§ 43-310 - Separate returns after filing joint returns
§ 43-311 - Joint return after filing separate return
§ 43-312 - Information return of sales; nonresident real estate transactions; escrow agents; reports
§ 43-321 - Information required in returns
§ 43-322 - Signature presumed to be taxpayer's
§ 43-323 - Place and form of filing returns
§ 43-324 - Rounding to the nearest dollar
§ 43-325 - Time for filing returns
§ 43-327 - Recomputation of tax or amended return due after federal adjustment; definition
§ 43-328 - Returns filed by persons outside the United States
§ 43-382 - Solicitation of return preparation prohibited; classification
§ 43-401 - Withholding tax; rates; election by employee
§ 43-402 - Definition of "employer"
§ 43-403 - Employment excluded from withholding
§ 43-405 - Extension of withholding to gambling winnings
§ 43-407 - Extension of withholding to unemployment compensation payments
§ 43-408 - Voluntary withholding on out-of-state wages
§ 43-409 - Job creation withholdings clearing account
§ 43-411 - Employer entitled to address of employee
§ 43-412 - Returns of withholding to be filed with department
§ 43-413 - Statement of withholding to employees
§ 43-414 - Liability for failure to withhold
§ 43-415 - Withholdings as trust fund for state
§ 43-416 - Failure to remit withholding; classification
§ 43-417 - Withholding without resort to legal action
§ 43-418 - Payroll service company; registration; definitions
§ 43-431 - Amounts withheld considered part payment of tax
§ 43-432 - Refund for excess withholding
§ 43-433 - Remedies for withheld taxes
§ 43-434 - Exemption in case of nonresident employees
§ 43-435 - Failure to collect and pay over tax; personal liability
§ 43-501 - When taxes are payable
§ 43-504 - Tax payments made in advance
§ 43-505 - Tax payments made to department; order of crediting
§ 43-562 - Husband and wife, liability for tax
§ 43-563 - Recovery of erroneous refunds
§ 43-567 - Lien for tax on trust income
§ 43-581 - Payment of estimated tax; rules; penalty; forms
§ 43-582 - Payment of estimated tax by corporations; penalty; forms
§ 43-583 - Payment of estimated tax by small business taxpayers; penalty; forms
§ 43-611 - Protest of tax deemed claim for refund
§ 43-612 - Contribution of portion of income tax refund to political parties trust fund
§ 43-613 - Contribution to child abuse prevention fund
§ 43-614 - Contribution of portion of refund to special olympics
§ 43-615 - Contribution to game, nongame, fish and endangered species fund
§ 43-616 - Contribution to neighbors helping neighbors fund
§ 43-617 - Contribution for solutions teams assigned to schools
§ 43-618 - Contribution to domestic violence services fund
§ 43-619 - Contribution to the spaying and neutering of animals fund
§ 43-620 - Contribution to veterans' donations fund
§ 43-621 - Contribution to I didn't pay enough fund
§ 43-622 - Contribution to sustainable state parks and roads fund
§ 43-645 - Interest on related items or where related taxpayers exist
§ 43-721 - Immediate assessment upon bankruptcy or receivership
§ 43-722 - Notice of bankruptcy or receivership to department
§ 43-723 - Claim for tax in case of bankruptcy or receivership
§ 43-724 - Collection of tax in case of bankruptcy or receivership
§ 43-901 - Taxable income computation
§ 43-902 - Period in which deductions and credits to be taken
§ 43-921 - Computation of tax when law changed
§ 43-922 - Payment or refund of tax when law changed
§ 43-923 - Change in tax rates
§ 43-931 - Change of accounting period; computation of income; due date of return
§ 43-932 - Return for a taxpayer not in existence throughout a complete taxable year
§ 43-941 - Allocation in the case of affiliated taxpayers
§ 43-942 - Allocation in the case of controlled corporations
§ 43-943 - Allocation in the case of husband and wife
§ 43-944 - Disclosure by department of basis of allocation
§ 43-945 - Allocation of exemptions for blind persons and persons over sixty-five years of age
§ 43-946 - Transactions between corporations and affiliated taxpayers
§ 43-947 - Consolidated returns by an affiliated group of corporations; definitions
§ 43-951 - Assessment against transferee for tax
§ 43-952 - Liability of transferee of assets
§ 43-953 - Period of limitation relating to transferees
§ 43-961 - Items not deductible in computation of taxable income
§ 43-1002 - Married person; application of definition
§ 43-1011 - Taxes and tax rates
§ 43-1011; Version 2 - Taxes and tax rates
§ 43-1012 - Optional tax table
§ 43-1013 - Income tax surcharge for public education
§ 43-1014 - Entity-level tax election; partnerships; S corporations; rules
§ 43-1711 - Taxes and tax rate
§ 43-1021 - Addition to Arizona gross income
§ 43-1022 - Subtractions from Arizona gross income
§ 43-1023 - Exemptions for blind persons and persons sixty-five years of age or older
§ 43-1024 - Americans with disabilities act access expenditures
§ 43-1025 - Agricultural crops contributed to charitable organizations; definitions
§ 43-1026 - Additions and subtractions; Arizona small business income tax returns
§ 43-1027 - Subtraction for wood stoves, wood fireplace or gas fired fireplaces; definitions
§ 43-1029 - Restoration of a substantial amount held under claim of right; computation of tax
§ 43-1121 - Additions to Arizona gross income; corporations
§ 43-1122 - Subtractions from Arizona gross income; corporations
§ 43-1123 - Net operating loss; definition
§ 43-1124 - Americans with disabilities act access expenditures
§ 43-1125 - Domestic international sales corporation
§ 43-1126 - Small business corporation; election as to taxable status; return; termination
§ 43-1127 - Deferred exploration expenses
§ 43-1130 - Amortization of the cost of child care facilities
§ 43-1130.01 - Restoration of a substantial amount held under claim of right; computation of tax
§ 43-1331 - Additions to Arizona gross income; estates and trusts
§ 43-1332 - Subtractions from Arizona gross income; estates and trusts
§ 43-1333 - Fiduciary adjustment; allocation of shares
§ 43-1041 - Optional standard deduction
§ 43-1042 - Itemized deductions
§ 43-1071 - Credit for income taxes paid to other states; definitions
§ 43-1072.01 - Credit for increased excise taxes paid
§ 43-1072.02 - Credit for increased transaction privilege or excise tax paid for education
§ 43-1073 - Family income tax credit
§ 43-1073.01 - Dependent tax credit
§ 43-1074 - Credit for new employment
§ 43-1074.01 - Credit for increased research activities
§ 43-1074.02 - Credit for investment in qualified small businesses
§ 43-1075 - Affordable housing tax credit
§ 43-1076.01 - Healthy forest production tax credit; definitions
§ 43-1077 - Credit for entity-level income tax
§ 43-1078 - Credit for Arizona small business excess credit amount
§ 43-1079.01 - Credit for employing national guard members
§ 43-1081.01 - Credit for agricultural pollution control equipment
§ 43-1083 - Credit for solar energy devices
§ 43-1083.02 - Renewable energy production tax credit; definitions
§ 43-1083.03 - Credit for qualified facilities
§ 43-1084 - Credit for agricultural water conservation system
§ 43-1085 - Credit for solar energy devices; commercial and industrial applications
§ 43-1086 - Credit for donation to the military family relief fund subaccounts
§ 43-1088 - Credit for contribution to qualifying charitable organizations; definitions
§ 43-1089 - Credit for contributions to school tuition organization
§ 43-1089.01 - Tax credit; public school fees and contributions; definitions
§ 43-1089.02 - Credit for donation of school site
§ 43-1089.03 - Credit for contributions to certified school tuition organization
§ 43-1741 - Credit for income taxes paid to other states; definitions
§ 43-1742 - Individual income tax credits; applicability
§ 43-1091 - Gross income of a nonresident
§ 43-1092 - Intangible income of a nonresident
§ 43-1093 - Nonresident beneficiary of estate or trust income
§ 43-1094 - Adjusted gross income of a nonresident
§ 43-1095 - Apportionment of deductions
§ 43-1096 - Credit for income taxes paid by nonresident; definitions
§ 43-1097 - Change of residency status
§ 43-1098 - Apportionment of exemptions
§ 43-1099 - Applicability of article
§ 43-1111 - Tax rates for corporations
§ 43-1133 - Taxability in other state
§ 43-1134 - Allocation of nonbusiness income
§ 43-1135 - Net rents and royalties
§ 43-1136 - Capital gains and losses
§ 43-1137 - Interest and dividends
§ 43-1138 - Patent and copyright royalties
§ 43-1139 - Allocation of business income
§ 43-1141 - Valuation of property
§ 43-1142 - Average value of property
§ 43-1144 - Compensation paid in state
§ 43-1146 - Situs of sales of tangible personal property
§ 43-1147 - Situs of sales of other than tangible personal property; definitions
§ 43-1148 - Apportionment by department
§ 43-1151 - Tax clearance upon cessation of corporate activities
§ 43-1152 - Powers of corporation suspended for nonpayment of tax
§ 43-1153 - Certificate of suspension of a corporation
§ 43-1154 - Penalty for exercising powers after suspension
§ 43-1155 - Voidable contracts by corporations
§ 43-1156 - Application for revival of corporate powers
§ 43-1157 - Clearance of revivor by corporation commission
§ 43-1158 - Treatment of installment obligations on cessation of corporate activities
§ 43-1161 - Credit for new employment
§ 43-1162 - Healthy forest production tax credit; definitions
§ 43-1163 - Affordable housing tax credit
§ 43-1164 - Credit for solar energy devices; commercial and industrial applications
§ 43-1164.03 - Renewable energy production tax credit; definitions
§ 43-1164.04 - Credit for qualified facilities
§ 43-1167.01 - Credit for employing national guard members
§ 43-1168 - Credit for increased research activity
§ 43-1170 - Credit for pollution control equipment
§ 43-1175 - Credit for employment of temporary assistance for needy families recipients
§ 43-1178 - Credit for taxes with respect to coal consumed in generating electrical power
§ 43-1181 - Credit for donation of school site
§ 43-1183 - Credit for contributions to school tuition organization
§ 43-1381 - Credit for taxes paid to other state or country
§ 43-1382 - Credit for entity-level income tax
§ 43-1201 - Organizations exempt from tax
§ 43-1202 - Feeder organizations not exempt from tax; definition
§ 43-1212 - Denial of exempt status due to prohibited transactions; restoration of exempt status
§ 43-1231 - Taxation of unrelated business income
§ 43-1241 - Returns of unrelated business income
§ 43-1242 - Information returns of tax-exempt organizations; definition
§ 43-1301 - Definitions; estates and trusts
§ 43-1311 - Tax imposed on estates and trusts; rates; annual adjustment
§ 43-1314 - Charge for estate or trust taxes upon estate or trust
§ 43-1315 - Liability of beneficiaries for trust taxes
§ 43-1361 - Certificate of payment of taxes
§ 43-1362 - Request for certificate
§ 43-1363 - Effect of certificate
§ 43-1364 - Liability of fiduciary for nonpayment of estate or trust taxes
§ 43-1365 - Request for prompt assessment
§ 43-1366 - Notice of fiduciary relationship
§ 43-1411 - Partnership, individual partnership liability
§ 43-1412 - Partner's distributive share
§ 43-1413 - Year in which partnership income is includible
§ 43-1414 - Federal assessment of imputed underpayment; definitions
§ 43-1502 - Certification as a school tuition organization
§ 43-1503 - Operational requirements for school tuition organizations
§ 43-1504 - Special provisions; corporate donations for low-income scholarships; rules
§ 43-1506 - Annual report; posting
§ 43-1507 - Audits and financial reviews
§ 43-1602 - Certification as a school tuition organization
§ 43-1603 - Operational requirements for school tuition organizations; notice; qualified schools
§ 43-1604 - Annual report; posting
§ 43-1605 - Audits and financial reviews
§ 43-1721 - Additions and subtractions to Arizona small business gross income