hapter 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
43-107 Nonconformity in application of internal revenue code; abatement of penalties and interest; definitions
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; committee termination
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; Version 2 Partnership returns
43-306 Partnership returns
43-307; Version 2 Corporation 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; Version 2 Withholding tax; rates; election by employee
43-401 Withholding tax; rates; election by employee
43-402 Definition of “employer”
43-403; Version 2 Employment excluded from withholding
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
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 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 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
43-622 Contribution to sustainable state parks and roads 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
43-1025 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
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 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; 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
43-1087.01 Credit for qualified health insurance plans; definitions
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
43-1090 Credit for solar hot water heater plumbing stub outs and electric vehicle recharge outlets installed in houses constructed by taxpayer
Article 6 Nonresidents
43-1091; Version 2 Gross income of a nonresident
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; Version 2 Change of residency status
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
43-1125 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 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; definitions
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
43-1181 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
43-1185 Credit for qualified health insurance plans; definitions
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; definition
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
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