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You are here: Home Arizona Law Arizona Revised Statutes  Title 43

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
Article 2 Income Tax Credit Review
43-221 Joint legislative income tax credit review committee
43-222; Version 2 Income tax credit review schedule
43-222 Income tax credit review schedule
43-223 Requirements for new income tax credits established by the legislature
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
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
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
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; Version 2 Additions 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 sixtyfive 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
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
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 Credit for increased research activities
43-1074.02 Credit for investment in qualified small businesses
43-1075 Credit for motion picture production costs; definitions
43-1076 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
43-1084 Credit for agricultural water conservation system
43-1087 Credit for employment of temporary assistance for needy families recipients
43-1088 Credit for contribution to charitable organization that provides assistance to the working poor; definitions
43-1088.01 Credit for technology training; definition
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
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; Version 2 Additions to Arizona gross income; corporations
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; Version 2 Allocation of business income
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
43-1165 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 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
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

Richard Keyt is a business, transactions, contracts, real estate, estate planning and internet law attorney licensed to practice law in Arizona.  He has provided legal services to businesses and people in Arizona since 1980.  Formerly a partner at one of the largest law firms in Arizona, Rick now provides big firm quality legal services at small firm rates.  Rick can be reached by telephone at 602-906-4953, ext. 3, email at  rickkeyt@keytlaw.com and fax at 602-297-6890.  Rick's Arizona law, internet, e-commerce and domain name law web site is KEYTLaw, located at www.keytlaw.com.  Communicating with Richard Keyt via email or otherwise does not cause you to become a client or cause your communications to be confidential or subject to the attorney client privilege.

KEYTLaw does not guaranty that the Arizona Revised Statutes displayed on www.keytlaw.com are current or complete versions of Arizona statutory law.  The statutory information is furnished "as is" and it may not include the current version of the law or new Arizona statutes.  See the Arizona State Legislature's web site for more information about the most recent version of Arizona statutes.

 

 

This page was last modified on May 27, 2009.

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