Arizona Code — 43
Browse 177 sections in division 43 of the Arizona code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 43-101. Title
- § 43-102. Declaration of intent
- § 43-103. Effective date
- § 43-104. Definitions
- § 43-201. Preemption by state of income taxation
- § 43-202. Object of tax
- § 43-203. Severability
- § 43-204. Repeal; savings clause
- § 43-207. Illegal income; duty of law enforcement or prosecuting agency; distribution of revenue; definitions
- § 43-208. Administration and enforcement
- § 43-221. Joint legislative income tax credit review committee; report
- § 43-241.
- § 43-242. Change of taxpayer organization; nontaxable event
- § 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
- § 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
- § 43-381. Confidentiality of information if returns prepared by person other than taxpayer; violation; classification
- § 43-382. Solicitation of return preparation prohibited; classification
- § 43-402. Definition of "employer"
- § 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
- § 43-411. 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
- § 43-431. 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
- § 43-501. When taxes are payable
- § 43-504. Tax payments made in advance
- § 43-505. Tax payments made to department; order of crediting
- § 43-562. Husband and wife, liability for tax
- § 43-563. Recovery of erroneous refunds
- § 43-567. Lien for tax on trust income
- § 43-581. Payment of estimated tax; rules; penalty; forms
- § 43-582. Payment of estimated tax by corporations; penalty; forms
- § 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
- § 43-622. Contribution to sustainable state parks and roads fund
- § 43-645. Interest on related items or where related taxpayers exist
- § 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
- § 43-901. Taxable income computation
- § 43-902. Period in which deductions and credits to be taken
- § 43-921. Computation of tax when law changed
- § 43-922. Payment or refund of tax when law changed
- § 43-923. Change in tax rates
- § 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
- § 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
- § 43-951. Assessment against transferee for tax
- § 43-952. Liability of transferee of assets
- § 43-953. Period of limitation relating to transferees
- § 43-961. Items not deductible in computation of taxable income
- § 43-1001. Definitions
- § 43-1002. Married person; application of definition
- § 43-1011. Taxes and tax rates
- § 43-1012. Optional tax table
- § 43-1023. Exemptions for blind persons and persons sixty-five years of age or older
- § 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
- § 43-1042. Itemized deductions
- § 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
- § 43-1073. Family income tax credit
- § 43-1074. Credit for new employment
- § 43-1083. Credit for solar energy devices
- § 43-1089. Credit for contributions to school tuition organization
- § 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
- § 43-1101. Definitions
- § 43-1111. Tax rates for corporations
- § 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
- § 43-1131. 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
- § 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
- § 43-1161. Credit for new employment
- § 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
- § 43-1202. Feeder organizations not exempt from tax; definition
- § 43-1212. Denial of exempt status due to prohibited transactions; restoration of exempt status
- § 43-1231. Taxation of unrelated business income
- § 43-1241. Returns of unrelated business income
- § 43-1242. Information returns of tax-exempt organizations; definition
- § 43-1301. Definitions; 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
- § 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
- § 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
- § 43-1381. Credit for taxes paid to other state or country
- § 43-1401. Definitions
- § 43-1411. Partnership, individual partnership liability
- § 43-1412. Partner's distributive share
- § 43-1413. Year in which partnership income is includible
- § 43-1702. Rules