2017 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-1001 Definitions

43-1001. Definitions

In this chapter, unless the context otherwise requires:

1. " Arizona adjusted gross income" of a resident individual means the individual's Arizona gross income subject to modifications specified in sections 43-1021 and 43-1022.

2. " Arizona gross income" of a resident individual means the individual's federal adjusted gross income for the taxable year, computed pursuant to the internal revenue code.

3. " Dependent" has the same meaning prescribed by section 152 of the internal revenue code.

4. " Federal adjusted gross income" of a resident individual means the individual's adjusted gross income computed pursuant to the internal revenue code.

5. " Head of household" has the same meaning prescribed by sections 2(b) and 2(c) of the internal revenue code. Head of household includes an individual who meets the qualifications of a surviving spouse under section 2(a) of the internal revenue code.

6. " Married person" means a married person on the last day of the taxable year subject to the rules in section 43-1002.

7. " Net income" means taxable income.

8. " Person" means an individual.

9. " Single person" means any person who is not married or who was legally separated on the last day of the person's taxable year.

10. " Spouse" means the wife or husband of the taxpayer.

11. " Taxable income" of a resident individual shall be Arizona adjusted gross income less the exemptions and deductions allowed in article 4 of this chapter.

12. " Taxpayer" means any person subject to a tax imposed by this chapter.