| 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 |
| 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 |
| Article 2 |
Income Tax Credit Review |
|
43-221
|
Joint legislative income tax credit review committee |
|
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 |
| 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; 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 |
| 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 |
| 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 |
| 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 |
|
43-620
|
Contribution to veterans' donations fund |
| Article 3 |
Other Tax Abatements |
|
43-645
|
Interest on related items or where related taxpayers exist |
| 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 |
|
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 |
| 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 |
|
43-1024
|
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 |
|
43-1032
|
Displaced pupils choice grants not taxable income |
| 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 increased employment in enterprise zones; definitions |
|
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 |
|
43-1075
|
Credit for motion picture production costs; definitions |
|
43-1075.01
|
Credit for motion picture infrastructure projects; definition |
|
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 |
|
43-1083.01
|
Credit for renewable energy industry |
|
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 |
|
43-1087
|
Credit for employment of temporary assistance for needy families recipients |
|
43-1088
|
Credit for contribution to qualifying charitable organizations; 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; definitions |
|
43-1097
|
Change of residency status |
|
43-1098
|
Apportionment of exemptions |
|
43-1099
|
Applicability of article |
| 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 |
|
43-1124
|
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
|
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 |
|
43-1163.01
|
Credit for motion picture infrastructure projects; definition |
|
43-1164
|
Credit for solar energy devices; commercial and industrial applications |
|
43-1164.01
|
Credit for renewable energy industry |
|
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; 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 |
|
43-1179
|
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 |
|
43-1183
|
Credit for contributions to school tuition organization; definitions |
|
43-1184
|
Credit for contributions to school tuition organization; displaced students; students with disabilities; definitions |
| 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 |
| 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 |
| 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 |
