There is a newer version of the Arizona Revised Statutes
2014 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
- § 43-107 Nonconformity in application of internal revenue code; abatement of penalties and interest; definitions
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
- § 43-211 I didn't pay enough fund
- § 43-221 Joint legislative income tax credit review committee; committee termination
- § 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
- § 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
- § 43-381 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
- § 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
- § 43-419 Electronic remittance and filing required by payroll service company; penalty; 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
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
- § 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
- § 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 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 shelter fund
- § 43-619 Contribution to national guard relief 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
Article 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
- § 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 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
- § 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
- § 43-951 Assessment against transferee for tax
- § 43-952 Liability of transferee of assets
- § 43-953 Period of limitation relating to transferees
Article 1 DefinitionsArticle 2 Tax Rates and TablesArticle 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
- § 43-1025 Agricultural crops contributed to charitable organizations; definitions
- § 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
- § 43-1030 Subtraction for World War II victims
- § 43-1032 Long-term health care savings accounts; report; definitions
- § 43-1071 Credit for income taxes paid to other states; definitions
- § 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 new employment
- § 43-1074.01; Version 2 Credit for increased research activities
- § 43-1074.01 Credit for increased research activities
- § 43-1074.02 Credit for investment in qualified small businesses
- § 43-1076 Credit for employment by a healthy forest enterprise
- § 43-1076.01 Credit for ecological restoration workforce training
- § 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
- § 43-1083 Credit for solar energy devices
- § 43-1083.01 Credit for renewable energy industry
- § 43-1083.02 Renewable energy production tax credit; definitions
- § 43-1083.03 Credit for qualified facilities
- § 43-1083.04 Credit for renewable energy investment and production for self-consumption by manufacturers; definitions
- § 43-1084 Credit for agricultural water conservation system
- § 43-1085 Credit for solar energy devices; commercial and industrial applications
- § 43-1085.01 Credit for solar liquid fuel; research and development; production; delivery systems; definitions
- § 43-1086 Credit for donation to the military family relief fund
- § 43-1087 Credit for employment of temporary assistance for needy families recipients
- § 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
- § 43-1090 Credit for solar hot water heater plumbing stub outs and electric vehicle recharge outlets installed in houses constructed by taxpayer
- § 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; definitions
- § 43-1097 Change of residency status
- § 43-1098 Apportionment of exemptions
- § 43-1099 Applicability of article
Article 1 DefinitionsArticle 2 Taxes and RatesArticle 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
- § 43-1125 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
- § 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 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; definitions
- § 43-1148 Apportionment by department
- § 43-1149 Interpretation
- § 43-1150 Short title
- § 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 Credit for employment by a healthy forest enterprise
- § 43-1162.01 Credit for ecological restoration workforce training
- § 43-1164 Credit for solar energy devices; commercial and industrial applications
- § 43-1164.01 Credit for renewable energy industry
- § 43-1164.02 Credit for solar liquid fuel; research and development; production; delivery systems; definitions
- § 43-1164.03 Renewable energy production tax credit; definitions
- § 43-1164.04 Credit for qualified facilities
- § 43-1164.05 Credit for renewable energy investment and production for self-consumption by manufacturers; definitions
- § 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
- § 43-1168; Version 2 Credit for increased research activity
- § 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
- § 43-1181 Credit of donation of school site
- § 43-1183 Credit for contributions to school tuition organization
- § 43-1184 Credit for contributions to school tuition organization; displaced students; students with disabilities
Article 1 Organizations Exempt from TaxArticle 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
- § 43-1241 Returns of unrelated business income
- § 43-1242 Information returns of tax exempt organizations; definition
Article 1 DefinitionsArticle 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
- § 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
- § 43-1361 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 1 DefinitionsArticle 2 Taxation of Partnerships
- § 43-1411 Partnership, individual partnership liability
- § 43-1412 Partner's distributive share
- § 43-1413 Year in which partnership income is includible
Article 1 General Provisions
- § 43-1501 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
- § 43-1505 Special provisions; corporate donations for displaced students and students with disabilities; definition
- § 43-1506 Annual report
- § 43-1507 Audits and financial reviews
Article 1 General Provisions
Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.