Arizona § 43-1027 - Subtraction for wood stoves, wood fireplace or gas fired fireplaces; definitions
Full text of Arizona Arizona Revised Statutes § 43-1027 — Subtraction for wood stoves, wood fireplace or gas fired fireplaces; definitions, with citation guidance and answers to common questions.
§ 43-1027. Subtraction for wood stoves, wood fireplace or gas fired fireplaces; definitions
A. For taxable years beginning from and after December 31, 1993, in computing Arizona adjusted gross income, a taxpayer may subtract from Arizona gross income an amount equal to the cost, exclusive of taxes, interest and other finance charges, but not more than five hundred dollars, for the conversion of an existing wood fireplace to a qualified wood stove, wood fireplace or gas fired fireplace and nonoptional equipment directly related to its operation on property that is located in this state.
B. For the purposes of this section:
1. "Permanently installed" means that the burner pan and associated equipment are affixed to the masonry or metal base of the fireplace.
2. "Qualified gas fired fireplace" means any of the following:
(a) Any device that burns natural or liquefied petroleum gas as its fuel through a burner system that is permanently installed in the fireplace.
(b) The conversion of an existing wood burning fireplace to noncombustible gas logs that are permanently installed in the fireplace.
3. "Qualified wood stove or wood fireplace" means any of the following:
(a) A residential wood heater that meets the standards of performance for new residential wood heaters manufactured on or after July 1, 1990 or sold at retail on or after July 1, 1992 pursuant to 40 Code of Federal Regulations part 60, subpart AAA.
(b) The conversion of an existing wood burning fireplace to a unit defined in subdivision (a) of this paragraph.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-1027
What does Arizona Revised Statutes § 43-1027 cover?
Section 43-1027 ("Subtraction for wood stoves, wood fireplace or gas fired fireplaces; definitions") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 43-1027?
A common citation format is "Arizona Revised Statutes § 43-1027" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 43-1027 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.