2010 Arizona Revised Statutes
Title 43 - Taxation of Income
43-1501 Definitions
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43-1501. Definitions In this chapter, unless the context otherwise requires: 1. "Allocate" includes reserving money for an award of a multiyear educational scholarship or tuition grant for a specific student. 2. "Custodian" means a resident of this state who is a parent or an authorized out-of-home care provider or, if none, the legal guardian of a qualified student, as defined in section 43-1505. 3. "Fiscal year" means the fiscal year of the state as prescribed in section 35-102. 4. "Qualified school" has the same meaning prescribed in section 43-1183 or 43-1184, as applicable. |
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