There is a newer version of the Arizona Revised Statutes
2016 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; withholding
- § 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
- § 43-224 Individual and corporate income tax credits; annual report
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 services 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 Addition 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 and international operations centers; 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
- § 43-1089.04 Pro rata credit for business contributions by S corporation school tuition organizations; definition
- § 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 and international operations centers; 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
- § 43-1414 Federal assessment of imputed underpayment; definitions
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
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