43-1721. Additions and subtractions to Arizona small business gross income
In computing Arizona small business adjusted gross income, the additions and subtractions provided in sections 43-1021 and 43-1022 shall be made but only to the extent the additions and subtractions directly relate to Arizona small business gross income. The subtraction provided in section 43-1022, paragraph 28 may not be included as a subtraction under this chapter.