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2023 Arizona Revised Statutes
Title 43 - Taxation of Income
Chapter 1 - DEFINITIONS AND GENERAL PROVISIONS
Article 1 - General Provisions
Article 1 - General Administrative Provisions
Article 2 - Income Tax Credit Review
Article 3 - Miscellaneous Provisions
Article 1 - Taxpayers Required to File Returns
Article 2 - Form, Place and Time of Filing Returns
Article 5 - Confidentiality
Article 1 - Withholding by Employer
Article 2 - Rights and Duties of Employers
Article 3 - Withholding as Payment of Tax for Employee
Article 1 - Time and Place for Payment of Tax
Article 5 - Collections
Article 6 - Estimated Tax
Article 1 - Refunds
Article 3 - Other Tax Abatements Chapter 7 - JEOPARDY ASSESSMENTS; BANKRUPTCY; RECEIVERSHIP
Article 2 - Bankruptcy or Receivership
Article 1 - Accounting Considerations Chapter 9 - GENERAL ACCOUNTING PROVISIONS
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 Chapter 10 - INDIVIDUALS
Article 2 - Tax Rates and Tables
Article 3 - Adjustments to Arizona Gross Income
Article 4 - Deductions Chapter 10 - INDIVIDUALS
Article 5 - Credits
Article 6 - Nonresidents
Article 1 - Definitions Chapter 11 - CORPORATIONS
Article 2 - Taxes and Rates Chapter 11 - CORPORATIONS
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
Article 1 - Organizations Exempt from Tax
Article 2 - Denial of Exempt Status Chapter 12 - TAX EXEMPT ORGANIZATIONS
Article 3 - Taxation of Unrelated Business Income of Certain Tax Exempt Organizations Chapter 12 - TAX EXEMPT ORGANIZATIONS
Article 4 - Returns of Exempt Organizations
Article 1 - Definitions Chapter 13 - ESTATES AND TRUSTS
Article 2 - Imposition of Tax Upon Estates and Trusts
Article 3 - Adjustments to Arizona Gross Income
Article 5 - Liability of Fiduciary
Article 6 - Credits
Article 1 - Definitions Chapter 14 - PARTNERSHIPS
Article 2 - Taxation of Partnerships
Article 1 - General Provisions
Article 1 - General Provisions
Article 1 - General Provisions Chapter 17 - SMALL BUSINESSES
Article 2 - Tax Rates and Tables Chapter 17 - SMALL BUSINESSES
Article 3 - Adjustments to Arizona Small Business Gross Income Chapter 17 - SMALL BUSINESSES
Article 4 - Deductions Chapter 17 - SMALL BUSINESSES
Article 5 - Credits
Article 6 - Nonresidents
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
- § 43-107 - Nonconformity in application of internal revenue code; abatement of penalties and interest; definitions
- § 43-108 - Subtraction from gross income; ordinary and necessary expenses; marijuana establishments and marijuana testing facilities; 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
- § 43-212 - Individual income tax model; fiscal impact requests; staff access
Article 2 - Income Tax Credit Review
- § 43-221 - Joint legislative income tax credit review committee; report
- § 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; termination of unused credits
- § 43-225 - Affordable housing tax credit review committee; reports
Article 3 - Miscellaneous Provisions
- § 43-241 - Time for performance of acts; definition
- § 43-242 - Change of taxpayer organization; nontaxable event
- § 43-243 - State general fund revenue notification; tax rate adjustment
- § 43-244 - State general fund revenue notification; tax rate adjustment
Article 1 - Taxpayers Required to File Returns
- § 43-301 - Individual returns; definition
- § 43-302 - Arizona small business income tax return; election; revocation
- § 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
- § 43-312 - Information return of sales; nonresident real estate transactions; escrow agents; reports
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
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
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
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
Article 6 - Estimated Tax
- § 43-581 - Payment of estimated tax; rules; penalty; forms
- § 43-582 - Payment of estimated tax by corporations; penalty; forms
- § 43-583 - Payment of estimated tax by small business taxpayers; 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
- § 43-619 - Contribution to the spaying and neutering of animals 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 3 - Other Tax Abatements 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
Article 1 - Accounting Considerations Chapter 9 - GENERAL ACCOUNTING PROVISIONS
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 - 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 exemptions for blind persons and persons over sixty-five years of age
- § 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 Chapter 10 - INDIVIDUALS
Article 1 - Definitions Chapter 10 - INDIVIDUALS
Article 2 - Tax Rates and Tables
- § 43-1011 - Taxes and tax rates
- § 43-1011; Version 2 - Taxes and tax rates
- § 43-1012 - Optional tax table
- § 43-1013 - Income tax surcharge for public education
- § 43-1014 - Entity-level tax election; partnerships; S
Article 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 and persons sixty-five years of age or older
- § 43-1024 - Americans with disabilities act access expenditures
- § 43-1025 - Agricultural crops contributed to charitable organizations; definitions
- § 43-1026 - Additions and subtractions; Arizona small business income tax returns
- § 43-1027 - Subtraction for wood stoves, wood fireplace or gas fired fireplaces; definitions
- § 43-1028 - Sale of virtual currency or non-fungible tokens; calculation of gain or loss; gas fees; subtraction; definitions
- § 43-1029 - Restoration of a substantial amount held under claim of right; computation of tax
Article 4 - Deductions Chapter 10 - INDIVIDUALS
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
- § 43-1072.02 - Credit for increased transaction privilege or excise tax paid for education
- § 43-1073 - Family income tax credit
- § 43-1073.01 - Dependent tax credit
- § 43-1074 - Credit for new employment
- § 43-1074.01 - Credit for increased research activities
- § 43-1074.02 - Credit for investment in qualified small businesses
- § 43-1075 - Affordable housing tax credit
- § 43-1076.01 - Healthy forest production tax credit; definitions
- § 43-1077 - Credit for entity-level income tax
- § 43-1078 - Credit for Arizona small business excess credit amount
- § 43-1079.01 - Credit for employing national guard members
- § 43-1081.01 - Credit for agricultural pollution control equipment
- § 43-1082 - Credit for motion picture production costs; qualifications; data maintenance; rules; definitions
- § 43-1083 - Credit for solar energy devices
- § 43-1083.02 - Renewable energy production tax credit; definitions
- § 43-1083.03 - Credit for qualified facilities
- § 43-1084 - Credit for agricultural water conservation system
- § 43-1085 - Credit for solar energy devices; commercial and industrial applications
- § 43-1086 - Credit for donation to the military family relief fund subaccounts
- § 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
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 - Apportionment of deductions
- § 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 - Definitions Chapter 11 - CORPORATIONS
Article 2 - Taxes and Rates Chapter 11 - 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 - Americans with disabilities act access expenditures
- § 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; definitions
- § 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 new employment
- § 43-1162 - Healthy forest production tax credit; definitions
- § 43-1163 - Affordable housing tax credit
- § 43-1164 - Credit for solar energy devices; commercial and industrial applications
- § 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 international operations centers; definitions
- § 43-1165 - Credit for motion picture production costs; qualifications; data maintenance; rules; definitions
- § 43-1167.01 - Credit for employing national guard members
- § 43-1168 - Credit for increased research activity
- § 43-1170 - Credit for pollution control equipment
- § 43-1175 - Credit for employment of temporary assistance for needy families recipients
- § 43-1178 - Credit for taxes with respect to coal consumed in generating electrical power
- § 43-1181 - Credit for 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 Tax
- § 43-1201 - Organizations exempt from tax
- § 43-1202 - Feeder organizations not exempt from tax; definition
Article 2 - Denial of Exempt Status Chapter 12 - TAX EXEMPT ORGANIZATIONS
Article 3 - Taxation of Unrelated Business Income of Certain Tax Exempt Organizations Chapter 12 - TAX EXEMPT ORGANIZATIONS
Article 4 - Returns of Exempt Organizations
- § 43-1241 - Returns of unrelated business income
- § 43-1242 - Information returns of tax-exempt organizations; definition
Article 1 - Definitions Chapter 13 - ESTATES AND TRUSTS
Article 2 - Imposition of Tax Upon Estates and Trusts
- § 43-1311 - Tax imposed on estates and trusts; rates; annual adjustment
- § 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
- § 43-1382 - Credit for entity-level income tax
Article 1 - Definitions Chapter 14 - PARTNERSHIPS
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
- § 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; posting
- § 43-1507 - Audits and financial reviews
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; posting
- § 43-1605 - Audits and financial reviews
Article 1 - General Provisions Chapter 17 - SMALL BUSINESSES
Article 2 - Tax Rates and Tables Chapter 17 - SMALL BUSINESSES
Article 3 - Adjustments to Arizona Small Business Gross Income Chapter 17 - SMALL BUSINESSES
Article 4 - Deductions Chapter 17 - SMALL BUSINESSES
Article 5 - Credits
- § 43-1741 - Credit for income taxes paid to other states; definitions
- § 43-1742 - Individual income tax credits; applicability
Article 6 - Nonresidents
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