PocketLaw | Arizona Revised Statutes | Taxation of Income

Taxation of Income

Checkout our iOS App for a better way to browser and research.

Title

Declaration of intent

Effective date

Definitions

Internal revenue code; definition; application

Nonconformity in application of internal revenue code; abatement of penalties and interest; definitions

Subtraction from gross income; ordinary and necessary expenses; marijuana establishments and marijuana testing facilities; definitions

Preemption by state of income taxation

Object of tax

Severability

Repeal; savings clause

Urban revenue sharing fund; allocation; distribution; withholding

Illegal income; duty of law enforcement or prosecuting agency; distribution of revenue; definitions

Administration and enforcement

Collection of tax on income of professional athletes earned in this state; separate accounting for tax revenue from professional football; definition

Premium tax credit; health insurance; certification of qualified persons; violation; classification; definitions

I didn't pay enough fund

Joint legislative income tax credit review committee; report

Income tax credit review schedule

Requirements for new income tax credits established by the legislature

Individual and corporate income tax credits; annual report; termination of unused credits

Affordable housing tax credit review committee; reports

Time for performance of acts; definition

Change of taxpayer organization; nontaxable event

State general fund revenue notification; tax rate adjustment

State general fund revenue notification; tax rate adjustment

Individual returns; definition

Arizona small business income tax return; election; revocation

Returns by agent or guardian

Fiduciary returns

Fiduciary returns; two or more fiduciaries

Partnership returns

Corporation returns

Gross income defined for purposes of determination to file

Joint returns of husband and wife

Separate returns after filing joint returns

Joint return after filing separate return

Information return of sales; nonresident real estate transactions; escrow agents; reports

Information required in returns

Signature presumed to be taxpayer's

Place and form of filing returns

Rounding to the nearest dollar

Time for filing returns

Recomputation of tax or amended return due after federal adjustment; definition

Returns filed by persons outside the United States

Confidentiality of information if returns prepared by person other than taxpayer; violation; classification

Solicitation of return preparation prohibited; classification

Withholding tax; rates; election by employee

Definition of "employer"

Employment excluded from withholding

Extension of withholding to military retirement pensions and to other annuities; definition

Extension of withholding to gambling winnings

Extension of withholding to premature withdrawals of state and local government retirement contributions

Extension of withholding to unemployment compensation payments

Voluntary withholding on out-of-state wages

Job creation withholdings clearing account

Employer entitled to address of employee

Returns of withholding to be filed with department

Statement of withholding to employees

Liability for failure to withhold

Withholdings as trust fund for state

Failure to remit withholding; classification

Withholding without resort to legal action

Payroll service company; registration; definitions

Electronic remittance and filing required by payroll service company; penalty; definitions

Amounts withheld considered part payment of tax

Refund for excess withholding

Remedies for withheld taxes

Exemption in case of nonresident employees

Failure to collect and pay over tax; personal liability

When taxes are payable

Tax payments made in advance

Tax payments made to department; order of crediting

Husband and wife, liability for tax

Recovery of erroneous refunds

Lien for tax on trust income

Payment of estimated tax; rules; penalty; forms

Payment of estimated tax by corporations; penalty; forms

Payment of estimated tax by small business taxpayers; penalty; forms

Protest of tax deemed claim for refund

Contribution of portion of income tax refund to political parties trust fund

Contribution to child abuse prevention fund

Contribution of portion of refund to special olympics

Contribution to game, nongame, fish and endangered species fund

Contribution to neighbors helping neighbors fund

Contribution for solutions teams assigned to schools

Contribution to domestic violence services fund

Contribution to the spaying and neutering of animals fund

Contribution to veterans' donations fund

Contribution to I didn't pay enough fund

Contribution to sustainable state parks and roads fund

Interest on related items or where related taxpayers exist

Immediate assessment upon bankruptcy or receivership

Notice of bankruptcy or receivership to department

Claim for tax in case of bankruptcy or receivership

Collection of tax in case of bankruptcy or receivership

Taxable income computation

Period in which deductions and credits to be taken

Computation of tax when law changed

Payment or refund of tax when law changed

Change in tax rates

Change of accounting period; computation of income; due date of return

Return for a taxpayer not in existence throughout a complete taxable year

Allocation in the case of affiliated taxpayers

Allocation in the case of controlled corporations

Allocation in the case of husband and wife

Disclosure by department of basis of allocation

Allocation of exemptions for blind persons and persons over sixty-five years of age

Transactions between corporations and affiliated taxpayers

Consolidated returns by an affiliated group of corporations; definitions

Assessment against transferee for tax

Liability of transferee of assets

Period of limitation relating to transferees

Items not deductible in computation of taxable income

Section
43-1001

Definitions

Section
43-1002

Married person; application of definition

Section
43-1011

Taxes and tax rates

Section
43-1011

Version 2 - Taxes and tax rates

Section
43-1012

Optional tax table

Section
43-1013

Income tax surcharge for public education

Section
43-1014

Entity-level tax election; partnerships; S corporations

Section
43-1021

Addition to Arizona gross income

Section
43-1022

Subtractions from Arizona gross income

Section
43-1023

Exemptions for blind persons and persons sixty-five years of age or older

Section
43-1024

Americans with disabilities act access expenditures

Section
43-1025

Agricultural crops contributed to charitable organizations; definitions

Section
43-1027

Subtraction for wood stoves, wood fireplace or gas fired fireplaces; definitions

Section
43-1029

Restoration of a substantial amount held under claim of right; computation of tax

Section
43-1041

Optional standard deduction

Section
43-1042

Itemized deductions

Section
43-1071

Credit for income taxes paid to other states; definitions

Section
43-1072

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

Section
43-1072.01

Credit for increased excise taxes paid

Section
43-1072.02

Credit for increased transaction privilege or excise tax paid for education

Section
43-1073

Family income tax credit

Section
43-1073.01

Dependent tax credit

Section
43-1074

Credit for new employment

Section
43-1074.01

Credit for increased research activities

Section
43-1074.02

Credit for investment in qualified small businesses

Section
43-1075

Affordable housing tax credit

Section
43-1076

Credit for employment by a healthy forest enterprise

Section
43-1076.01

Healthy forest production tax credit; definitions

Section
43-1077

Credit for entity-level income tax

Section
43-1078

Credit for Arizona small business excess credit amount

Section
43-1079.01

Credit for employing national guard members

Section
43-1081

Credit for pollution control equipment

Section
43-1081.01

Credit for agricultural pollution control equipment

Section
43-1083

Credit for solar energy devices

Section
43-1083.02

Renewable energy production tax credit; definitions

Section
43-1083.03

Credit for qualified facilities

Section
43-1084

Credit for agricultural water conservation system

Section
43-1085

Credit for solar energy devices; commercial and industrial applications

Section
43-1086

Credit for donation to the military family relief fund subaccounts

Section
43-1088

Credit for contribution to qualifying charitable organizations; definitions

Section
43-1089

Credit for contributions to school tuition organization

Section
43-1089.01

Tax credit; public school fees and contributions; definitions

Section
43-1089.02

Credit for donation of school site

Section
43-1089.03

Credit for contributions to certified school tuition organization

Section
43-1089.04

Pro rata credit for business contributions by S corporation school tuition organizations; definition

Section
43-1091

Gross income of a nonresident

Section
43-1092

Intangible income of a nonresident

Section
43-1093

Nonresident beneficiary of estate or trust income

Section
43-1094

Adjusted gross income of a nonresident

Section
43-1095

Apportionment of deductions

Section
43-1096

Credit for income taxes paid by nonresident; definitions

Section
43-1097

Change of residency status

Section
43-1098

Apportionment of exemptions

Section
43-1099

Applicability of article

Section
43-1101

Definitions

Section
43-1111

Tax rates for corporations

Section
43-1121

Additions to Arizona gross income; corporations

Section
43-1122

Subtractions from Arizona gross income; corporations

Section
43-1123

Net operating loss; definition

Section
43-1124

Americans with disabilities act access expenditures

Section
43-1125

Domestic international sales corporation

Section
43-1126

Small business corporation; election as to taxable status; return; termination

Section
43-1127

Deferred exploration expenses

Section
43-1129

Amortization of expenses incurred in acquisition of pollution control devices; depreciation

Section
43-1130

Amortization of the cost of child care facilities

Section
43-1130.01

Restoration of a substantial amount held under claim of right; computation of tax

Section
43-1131

Definitions

Section
43-1132

Taxpayers liable; exceptions to allocation and apportionment; examination of evidence of income and expenses

Section
43-1133

Taxability in other state

Section
43-1134

Allocation of nonbusiness income

Section
43-1135

Net rents and royalties

Section
43-1136

Capital gains and losses

Section
43-1137

Interest and dividends

Section
43-1138

Patent and copyright royalties

Section
43-1139

Allocation of business income

Section
43-1140

Property factor

Section
43-1141

Valuation of property

Section
43-1142

Average value of property

Section
43-1143

Payroll factor

Section
43-1144

Compensation paid in state

Section
43-1145

Sales factor

Section
43-1146

Situs of sales of tangible personal property

Section
43-1147

Situs of sales of other than tangible personal property; definitions

Section
43-1148

Apportionment by department

Section
43-1149

Interpretation

Section
43-1150

Short title

Section
43-1151

Tax clearance upon cessation of corporate activities

Section
43-1152

Powers of corporation suspended for nonpayment of tax

Section
43-1153

Certificate of suspension of a corporation

Section
43-1154

Penalty for exercising powers after suspension

Section
43-1155

Voidable contracts by corporations

Section
43-1156

Application for revival of corporate powers

Section
43-1157

Clearance of revivor by corporation commission

Section
43-1158

Treatment of installment obligations on cessation of corporate activities

Section
43-1161

Credit for new employment

Section
43-1162

Healthy forest production tax credit; definitions

Section
43-1163

Affordable housing tax credit

Section
43-1164

Credit for solar energy devices; commercial and industrial applications

Section
43-1164.03

Renewable energy production tax credit; definitions

Section
43-1164.04

Credit for qualified facilities

Section
43-1164.05

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

Section
43-1167.01

Credit for employing national guard members

Section
43-1168

Credit for increased research activity

Section
43-1169

Credit for construction costs of qualified environmental technology facility

Section
43-1170

Credit for pollution control equipment

Section
43-1175

Credit for employment of temporary assistance for needy families recipients

Section
43-1178

Credit for taxes with respect to coal consumed in generating electrical power

Section
43-1181

Credit for donation of school site

Section
43-1183

Credit for contributions to school tuition organization

Section
43-1184

Credit for contributions to school tuition organization; displaced students; students with disabilities

Section
43-1201

Organizations exempt from tax

Section
43-1202

Feeder organizations not exempt from tax; definition

Section
43-1212

Denial of exempt status due to prohibited transactions; restoration of exempt status

Section
43-1231

Taxation of unrelated business income

Section
43-1241

Returns of unrelated business income

Section
43-1242

Information returns of tax-exempt organizations; definition

Section
43-1301

Definitions; estates and trusts

Section
43-1311

Tax imposed on estates and trusts; rates; annual adjustment

Section
43-1314

Charge for estate or trust taxes upon estate or trust

Section
43-1315

Liability of beneficiaries for trust taxes

Section
43-1331

Additions to Arizona gross income; estates and trusts

Section
43-1332

Subtractions from Arizona gross income; estates and trusts

Section
43-1333

Fiduciary adjustment; allocation of shares

Section
43-1361

Certificate of payment of taxes

Section
43-1362

Request for certificate

Section
43-1363

Effect of certificate

Section
43-1364

Liability of fiduciary for nonpayment of estate or trust taxes

Section
43-1365

Request for prompt assessment

Section
43-1366

Notice of fiduciary relationship

Section
43-1381

Credit for taxes paid to other state or country

Section
43-1401

Definitions

Section
43-1411

Partnership, individual partnership liability

Section
43-1412

Partner's distributive share

Section
43-1413

Year in which partnership income is includible

Section
43-1414

Federal assessment of imputed underpayment; definitions

Section
43-1501

Definitions

Section
43-1502

Certification as a school tuition organization

Section
43-1503

Operational requirements for school tuition organizations

Section
43-1504

Special provisions; corporate donations for low-income scholarships; rules

Section
43-1505

Special provisions; corporate donations for displaced students and students with disabilities; definition

Section
43-1506

Annual report; posting

Section
43-1507

Audits and financial reviews

Section
43-1601

Definitions

Section
43-1602

Certification as a school tuition organization

Section
43-1603

Operational requirements for school tuition organizations; notice; qualified schools

Section
43-1604

Annual report; posting

Section
43-1605

Audits and financial reviews

Section
43-1701

Definitions

Section
43-1702

Rules

Section
43-1711

Taxes and tax rate

Section
43-1721

Additions and subtractions to Arizona small business gross income

Section
43-1731

Deductions

Section
43-1741

Credit for income taxes paid to other states; definitions

Section
43-1742

Individual income tax credits; applicability

Section
43-1751

Nonresidents