43-1001. Definitions
In this chapter, unless the context otherwise requires:
1. " Arizona adjusted gross income" of a resident individual means the individual's Arizona gross income subject to modifications specified in sections 43-1021 and 43-1022.
2. " Arizona gross income" of a resident individual means the individual's federal adjusted gross income for the taxable year, computed pursuant to the internal revenue code.
3. " Dependent" has the same meaning prescribed by section 152 of the internal revenue code.
4. " Federal adjusted gross income" of a resident individual means the individual's adjusted gross income computed pursuant to the internal revenue code.
5. " Head of household" has the same meaning prescribed by sections 2(b) and 2(c) of the internal revenue code. Head of household includes an individual who meets the qualifications of a surviving spouse under section 2(a) of the internal revenue code.
6. " Married person" means a married person on the last day of the taxable year subject to the rules in section 43-1002.
7. " Net income" means taxable income.
8. " Person" means an individual.
9. " Single person" means any person who is not married or who was legally separated on the last day of the person's taxable year.
10. " Spouse" means the wife or husband of the taxpayer.
11. " Taxable income" of a resident individual means Arizona adjusted gross income less the deductions allowed in article 4 of this chapter.
12. " Taxpayer" means any person who is subject to a tax imposed by this chapter.