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2022 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-1231 - Taxation of unrelated business income
Universal Citation: AZ Rev Stat § 43-1231 (2022)
43-1231. Taxation of unrelated business income
Any organization, trust or church or a convention or association of churches that is exempt, except as provided in this section, from taxation under this title by reason of section 43-1201 is subject to the tax imposed under section 43-1111 on its unrelated business taxable income as defined in section 512 of the internal revenue code.
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