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Arizona
Law
Arizona Revised Statutes
Title 43Arizona 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 sixty five 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 |