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2005 Arizona Revised Statutes - Title 43 - Taxation of Income
Chapter 1 - DEFINITIONS AND GENERAL PROVISIONSArticle 1 - General Provisions
- §43-101 Title
- §43-102 Declaration of intent
- §43-103 Effective date
- §43-104 Definitions
- §43-105 Internal revenue code; definition; application
- §43-106 Application of internal revenue code to income tax for the 1993 taxable year
Article 1 - General Administrative Provisions
- §43-201 Preemption by state of income taxation
- §43-202 Object of tax
- §43-203 Severability
- §43-204 Repeal; savings clause
- §43-206 Urban revenue sharing fund; allocation; distribution
- §43-207 Illegal income; duty of law enforcement or prosecuting agency; distribution of revenue; definitions
- §43-208 Administration and enforcement
- §43-209 Collection of tax on income of professional athletes earned in this state; separate accounting for tax revenue from professional football; definition
- §43-210 Premium tax credit; health insurance; certification of qualified persons; violation; classification; definitions
Article 2 - Income Tax Credit Review
- §43-221 Joint legislative income tax credit review committee
- §43-222 Income tax credit review schedule
- §43-223 Requirements for new income tax credits established by the legislature
Article 1 - Taxpayers Required to File Returns
- §43-301 Individual returns; definition
- §43-303 Returns by agent or guardian
- §43-304 Fiduciary returns
- §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
Article 2 - Form, Place and Time of Filing Returns
- §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
- §43-328 Returns filed by persons outside the United States
Article 5 - Confidentiality
- §43-381 Confidentiality of information if returns prepared by person other than taxpayer; violation; classification
- §43-382 Solicitation of return preparation prohibited; classification
Article 1 - Withholding by Employer
- §43-401 Withholding tax; rates; election by employee
- §43-402 Definition of "employer"
- §43-403 Employment excluded from withholding
- §43-404 Extension of withholding to military retirement pensions and to other annuities; definition
- §43-405 Extension of withholding to gambling winnings
- §43-406 Extension of withholding to premature withdrawals of state and local government retirement contributions
- §43-407 Extension of withholding to unemployment compensation payments
- §43-408 Voluntary withholding on out-of-state wages
Article 2 - Rights and Duties of Employers
- §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
Article 3 - Withholding as Payment of Tax for Employee
- §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
Article 1 - Time and Place for Payment of Tax
- §43-501 When taxes are payable
- §43-504 Tax payments made in advance
- §43-505 Tax payments made to department; order of crediting
Article 5 - Collections
- §43-562 Husband and wife, liability for tax
- §43-563 Recovery of erroneous refunds
- §43-567 Lien for tax on trust income
- §43-568 Income taxes of members of armed forces upon death
Article 6 - Estimated Tax
- §43-581 Payment of estimated tax; penalty; forms
- §43-582 Payment of estimated tax by corporations; penalty; forms
Article 1 - Refunds
- §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 Arizona 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 state aid to public schools
- §43-618 Contribution to domestic violence shelter fund
- §43-619 Contribution to national guard relief fund
- §43-620 Contribution to veterans' donations fund
Article 3 - Other Tax Abatements
Chapter 7 - JEOPARDY ASSESSMENTS; BANKRUPTCY; RECEIVERSHIPArticle 2 - Bankruptcy or Receivership
- §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
Article 1 - Accounting Considerations
- §43-901 Accounting period and method
- §43-902 Change of accounting period
- §43-903 Period in which income items to be included
- §43-904 Inclusion of income in the case of non-interest-bearing obligations issued at a discount
- §43-905 Period in which deductions and credits to be taken
Article 2 - Change in Law; Effect on Fiscal Year Taxpayer
- §43-921 Computation of tax when law changed
- §43-922 Payment or refund of tax when law changed
- §43-923 Change in tax rates
Article 3 - Returns for a Period of Less Than Twelve Months
- §43-931 Change of accounting period; computation of income; due date of return
- §43-932 Income placed on an annual basis
- §43-933 Alternative computation of short period income
- §43-934 Return for a taxpayer not in existence throughout a complete taxable year
Article 4 - Allocation of Income and Deductions by the Department
- §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 personal and dependency exemptions
- §43-946 Transactions between corporations and affiliated taxpayers
- §43-947 Consolidated returns by an affiliated group of corporations; definitions
Article 5 - Transferee Liability
- §43-951 Assessment against transferee for tax
- §43-952 Liability of transferee of assets
- §43-953 Period of limitation relating to transferees
Article 6 - Items Not Deductible
Chapter 10 - INDIVIDUALSArticle 1 - Definitions
Article 2 - Tax Rates and Tables
Article 3 - Adjustments to Arizona Gross Income
- §43-1021 Additions to Arizona gross income
- §43-1022 Subtractions from Arizona gross income
- §43-1023 Exemptions for blind persons, persons over sixty‑five years of age and dependents
- §43-1024 Amortization of private commercial capital investment by qualified defense contractor
- §43-1025 Agricultural crops contributed to charitable organizations; definitions
- §43-1027 Subtraction for wood stoves, wood fireplace or gas fired fireplaces; definitions
- §43-1028 Medical savings accounts; reports
- §43-1029 Restoration of a substantial amount held under claim of right; computation of tax
- §43-1030 Subtraction for World War II victims
- §43-1031 Subtraction for constructing an energy efficient residence
- §43-1032 Displaced pupils choice grants not taxable income
Article 4 - Deductions and Personal Exemptions
Article 5 - Credits
- §43-1071 Credit for income taxes paid to other states
- §43-1072 Earned credit for property taxes; residents sixty-five years of age or older; definitions
- §43-1072.01 Credit for increased excise taxes paid
- §43-1073 Family income tax credit
- §43-1074 Credit for increased employment in enterprise zones; definitions
- §43-1074.01 Credit for increased research activities
- §43-1074.02 Credit for investment in qualified small businesses
- §43-1075 Credit for motion picture production costs; definitions
- §43-1076 Credit for employment by a healthy forest enterprise
- §43-1077 Credit for employment by qualified defense contractor
- §43-1078 Credit for property taxes paid by qualified defense contractor
- §43-1079 Credit for increased employment in military reuse zones; definition
- §43-1079.01 Credit for employing national guard members
- §43-1080 Credit for construction costs of qualified environmental technology facility
- §43-1081 Credit for pollution control equipment
- §43-1081.01 Credit for agricultural pollution control equipment
- §43-1081.02 Credit for taxpayers participating in agricultural preservation district
- §43-1082 Credit for construction materials incorporated into qualifying facility; definitions
- §43-1083 Credit for solar energy devices
- §43-1084 Credit for agricultural water conservation system
- §43-1085 Credit for solar energy devices; commercial and industrial applications
- §43-1087 Credit for employment of temporary assistance for needy families recipients
- §43-1088 Credit for contribution to charitable organization that provides assistance to the working poor; definitions
- §43-1088.01 Credit for technology training; definition
- §43-1089 Credit for contributions to school tuition organization; definitions
- §43-1089.01 Tax credit; public school fees and contributions; definitions
- §43-1089.02 Credit for donation of school site
- §43-1090 Credit for solar hot water heater plumbing stub outs and electric vehicle recharge outlets installed in houses constructed by taxpayer
- §43-1090.01 Credit for water conservation systems; definition
Article 6 - Nonresidents
- §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 Taxable income of a nonresident
- §43-1096 Credit for income taxes paid by nonresident
- §43-1097 Change of residency status
- §43-1098 Apportionment of exemptions
- §43-1099 Applicability of article
Article 1 - Definitions
Article 2 - Taxes and Rates
Article 3 - Adjustments to Arizona Gross Income
- §43-1121 Additions to Arizona gross income; corporations
- §43-1122 Subtractions from Arizona gross income; corporations
- §43-1123 Net operating loss; definition
- §43-1124 Arizona capital loss carryover; corporations
- §43-1125 Domestic international sales corporation
- §43-1126 Small business corporation; election as to taxable status; return; termination
- §43-1127 Deferred exploration expenses
- §43-1129 Amortization of expenses incurred in acquisition of pollution control devices; depreciation
- §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
Article 4 - Uniform Division of Income for Tax Purposes Act
- §43-1131 Definitions
- §43-1132 Taxpayers liable; exceptions to allocation and apportionment; examination of evidence of income and expenses
- §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; Version 2 Allocation of business income
- §43-1139 Allocation of business income
- §43-1140 Property factor
- §43-1141 Valuation of property
- §43-1142 Average value of property
- §43-1143 Payroll factor
- §43-1144 Compensation paid in state
- §43-1145 Sales factor
- §43-1146 Situs of sales of tangible personal property
- §43-1147 Situs of sales of other than tangible personal property
- §43-1148 Apportionment by department
- §43-1149 Interpretation
- §43-1150 Short title
Article 5 - Cessation of Corporate Activities
- §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
Article 6 - Credits
- §43-1161 Credit for increased employment in enterprise zones; definitions
- §43-1162 Credit for employment by a healthy forest enterprise
- §43-1163 Credit for motion picture production costs; definitions
- §43-1164 Credit for solar energy devices; commercial and industrial applications
- §43-1165 Credit for employment by qualified defense contractor
- §43-1166 Credit for property taxes paid by qualified defense contractor
- §43-1167 Credit for increased employment in military reuse zones; definition
- §43-1167.01 Credit for employing national guard members
- §43-1168 Credit for increased research activities
- §43-1169 Credit for construction costs of qualified environmental technology facility
- §43-1170 Credit for pollution control equipment
- §43-1170.01 Credit for agricultural pollution control equipment
- §43-1175 Credit for employment of temporary assistance for needy families recipients
- §43-1176 Credit for solar hot water heater plumbing stub outs and electric vehicle recharge outlets installed in houses constructed by taxpayer
- §43-1178 Credit for taxes with respect to coal consumed in generating electrical power
- §43-1179 Employer credit for technology training; definition
- §43-1180 Credit for taxpayers participating in agricultural preservation district
- §43-1181 Credit of donation of school site
- §43-1182 Credit for water conservation system plumbing stub outs installed in houses constructed by taxpayer; definition
- §43-1183 Credit for contributions to school tuition organization; definitions
Article 1 - Organizations Exempt from Tax
Article 2 - Denial of Exempt Status
- §43-1211 Denial of exempt status due to unreasonable accumulation of income
- §43-1212 Denial of exempt status due to prohibited transactions
- §43-1213 Definition of "prohibited transaction"
- §43-1214 Definition of "unreasonable accumulation of income"
- §43-1215 Organizations not subject to the denial of tax exempt status under this article
- §43-1216 Application for reinstatement of tax exempt status
- §43-1217 Charitable contribution deduction disallowed where organization denied tax exempt status
Article 3 - Taxation of Unrelated Business Income of Certain Tax Exempt Organizations
Article 4 - Returns of Exempt Organizations
- §43-1241 Returns of unrelated business income
- §43-1242 Information returns of tax exempt organizations
Article 1 - Definitions
Article 2 - Imposition of Tax Upon Estates and Trusts
- §43-1311 Tax imposed on estates and trusts; rates
- §43-1314 Charge for estate or trust taxes upon estate or trust
- §43-1315 Liability of beneficiaries for trust taxes
Article 3 - Adjustments to Arizona Gross Income
- §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
Article 5 - Liability of Fiduciary
- §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
Article 6 - Credits
Chapter 14 - PARTNERSHIPSArticle 1 - Definitions
Article 2 - Taxation of Partnerships
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