There is a newer version of the Arizona Revised Statutes
2010 Arizona Revised Statutes
Title 43 - Taxation of Income
| Chapter 1 | DEFINITIONS AND GENERAL PROVISIONS |
| Article 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 |
| Chapter 2 | ADMINISTRATION |
| 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 |
| 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 3 | Miscellaneous Provisions |
| 43-241 | Time for performance of acts; definition |
| Chapter 3 | RETURNS |
| 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; definition |
| 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 |
| Chapter 4 | WITHHOLDING |
| 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 |
| 43-418 | Payroll service company; registration; definitions |
| 43-419 | Electronic remittance and filing required by payroll service company; penalty; definitions |
| 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 |
| Chapter 5 | PAYMENT AND COLLECTION OF TAX |
| 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 |
| Chapter 6 | ABATEMENTS, CREDITS AND REFUNDS |
| 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 |
| 43-621 | Contribution to I didn't pay enough fund |
| Article 3 | Other Tax Abatements |
| 43-645 | Interest on related items or where related taxpayers exist |
| Chapter 7 | JEOPARDY ASSESSMENTS; BANKRUPTCY; RECEIVERSHIP |
| 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 |
| Chapter 9 | GENERAL ACCOUNTING PROVISIONS |
| 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 |
| 43-961 | Items not deductible in computation of taxable income |
| Chapter 10 | INDIVIDUALS |
| Article 1 | Definitions |
| 43-1001 | Definitions |
| 43-1002 | Married person; application of definition |
| Article 2 | Tax Rates and Tables |
| 43-1011 | Taxes and tax rates |
| 43-1012 | Optional tax table |
| 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 |
| 43-1041 | Optional standard deduction |
| 43-1042 | Itemized deductions |
| 43-1043 | Personal exemptions |
| Article 5 | Credits |
| 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 increased employment in enterprise zones; definitions |
| 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 |
| 43-1075 | Credit for motion picture production costs; definitions |
| 43-1075.01 | Credit for motion picture infrastructure projects; definition |
| 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 |
| 43-1083.01 | Credit for renewable energy industry |
| 43-1083.02 | Renewable energy production tax credit; 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 |
| 43-1088.01 | Credit for technology training; definition |
| 43-1089; Version 2 | Credit for contributions to school tuition organization; definitions |
| 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; definitions |
| 43-1097 | Change of residency status |
| 43-1098 | Apportionment of exemptions |
| 43-1099 | Applicability of article |
| Chapter 11 | CORPORATIONS |
| Article 1 | Definitions |
| 43-1101 | Definitions |
| Article 2 | Taxes and Rates |
| 43-1111 | Tax rates for corporations |
| 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 | 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 |
| 43-1163.01 | Credit for motion picture infrastructure projects; definition |
| 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 |
| 43-1165 | 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; Version 2 | Credit for increased research activity |
| 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; definition |
| 43-1184 | Credit for contributions to school tuition organization; displaced students; students with disabilities; definition |
| Chapter 12 | TAX EXEMPT ORGANIZATIONS |
| Article 1 | Organizations Exempt from Tax |
| 43-1201 | Organizations exempt from tax |
| 43-1202 | Feeder organizations not 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 |
| 43-1231 | Taxation of unrelated business income |
| Article 4 | Returns of Exempt Organizations |
| 43-1241 | Returns of unrelated business income |
| 43-1242 | Information returns of tax exempt organizations |
| Chapter 13 | ESTATES AND TRUSTS |
| Article 1 | Definitions |
| 43-1301 | Definitions; estates and trusts |
| 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 |
| 43-1381 | Credit for taxes paid to other state or country |
| Chapter 14 | PARTNERSHIPS |
| Article 1 | Definitions |
| 43-1401 | Definitions |
| Article 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 |
| Chapter 15 | SCHOOL TUITION ORGANIZATIONS FOR CORPORATE CONTRIBUTIONS |
| 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 |
| Chapter 16 | SCHOOL TUITION ORGANIZATIONS FOR INDIVIDUAL CONTRIBUTIONS (Eff. 1/1/11) |
| Article 1 | General Provisions |
| 43-1601 | Definitions |
| 43-1602 | Certification as a school tuition organization |
| 43-1603 | Operational requirements for school tuition organizations; notice; qualified schools |
| 43-1604 | Annual report |
| 43-1605 | Audits and financial reviews |
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.
