2005 Arizona Revised Statutes - Title 43 - Taxation of Income

Chapter 1 - DEFINITIONS AND GENERAL PROVISIONS
Article 1 - General Provisions
Chapter 2 - ADMINISTRATION
Article 1 - General Administrative Provisions
Article 2 - Income Tax Credit Review
Chapter 3 - RETURNS
Article 1 - Taxpayers Required to File Returns
Article 2 - Form, Place and Time of Filing Returns
Article 5 - Confidentiality
Chapter 4 - WITHHOLDING
Article 1 - Withholding by Employer
Article 2 - Rights and Duties of Employers
Article 3 - Withholding as Payment of Tax for Employee
Chapter 5 - PAYMENT AND COLLECTION OF TAX
Article 1 - Time and Place for Payment of Tax
Article 5 - Collections
Article 6 - Estimated Tax
Chapter 6 - ABATEMENTS, CREDITS AND REFUNDS
Article 1 - Refunds
Article 3 - Other Tax Abatements
Chapter 7 - JEOPARDY ASSESSMENTS; BANKRUPTCY; RECEIVERSHIP
Article 2 - Bankruptcy or Receivership
Chapter 9 - GENERAL ACCOUNTING PROVISIONS
Article 1 - Accounting Considerations
Article 2 - Change in Law; Effect on Fiscal Year Taxpayer
Article 3 - Returns for a Period of Less Than Twelve Months
Article 4 - Allocation of Income and Deductions by the Department
Article 5 - Transferee Liability
Article 6 - Items Not Deductible
Chapter 10 - INDIVIDUALS
Article 1 - Definitions
Article 2 - Tax Rates and Tables
Article 3 - Adjustments to Arizona Gross Income
Article 4 - Deductions and Personal Exemptions
Article 5 - Credits
Article 6 - Nonresidents
Chapter 11 - CORPORATIONS
Article 1 - Definitions
Article 2 - Taxes and Rates
Article 3 - Adjustments to Arizona Gross Income
Article 4 - Uniform Division of Income for Tax Purposes Act
Article 5 - Cessation of Corporate Activities
Article 6 - Credits
Chapter 12 - TAX EXEMPT ORGANIZATIONS
Article 1 - Organizations Exempt from Tax
Article 2 - Denial of Exempt Status
Article 3 - Taxation of Unrelated Business Income of Certain Tax Exempt Organizations
Article 4 - Returns of Exempt Organizations
Chapter 13 - ESTATES AND TRUSTS
Article 1 - Definitions
Article 2 - Imposition of Tax Upon Estates and Trusts
Article 3 - Adjustments to Arizona Gross Income
Article 5 - Liability of Fiduciary
Article 6 - Credits
Chapter 14 - PARTNERSHIPS
Article 1 - Definitions
Article 2 - Taxation of Partnerships

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.