Title 43 - Taxation of Income

§ 43-101 Title
§ 43-102 Declaration of intent
§ 43-103 Effective date
§ 43-104 Definitions
§ 43-105 Internal revenue code; definition; application
§ 43-107 Nonconformity in application of internal revenue code; abatement of penalties and interest; definitions
§ 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; withholding
§ 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
§ 43-211 I didn't pay enough fund
§ 43-221 Joint legislative income tax credit review committee; committee termination
§ 43-222 Income tax credit review schedule
§ 43-223 Requirements for new income tax credits established by the legislature
§ 43-224 Individual and corporate income tax credits; annual report; termination of unused credits
§ 43-241 Time for performance of acts; definition
§ 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
§ 43-312 Information return of sales; nonresident real estate transactions; escrow agents; reports
§ 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
§ 43-401 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
§ 43-409 Job creation withholdings clearing account
§ 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
§ 43-418 Payroll service company; registration; definitions
§ 43-419 Electronic remittance and filing required by payroll service company; penalty; definitions
§ 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; 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
§ 43-619 Contribution to the spaying and neutering of animals fund
§ 43-620 Contribution to veterans' donations fund
§ 43-621 Contribution to I didn't pay enough 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
§ 43-1021 Addition to Arizona gross income
§ 43-1022 Subtractions from Arizona gross income
§ 43-1023 Exemptions for blind persons and persons sixty-five years of age or older
§ 43-1024 Americans with disabilities act access expenditures
§ 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
§ 43-1030 Subtraction for World War II victims
§ 43-1121 Additions to Arizona gross income; corporations
§ 43-1122 Subtractions from Arizona gross income; corporations
§ 43-1123 Net operating loss; definition
§ 43-1124 Americans with disabilities act access expenditures
§ 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
§ 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
§ 43-1041 Optional standard deduction
§ 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
§ 43-1072.01 Credit for increased excise taxes paid
§ 43-1072.02 Credit for increased transaction privilege or excise tax paid for education
§ 43-1073 Family income tax credit
§ 43-1073.01 Dependent tax credit
§ 43-1074 Credit for new employment
§ 43-1074.01 Credit for increased research activities
§ 43-1074.02 Credit for investment in qualified small businesses
§ 43-1076 Credit for employment by a healthy forest enterprise
§ 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
§ 43-1083 Credit for solar energy devices
§ 43-1083.02 Renewable energy production tax credit; definitions
§ 43-1083.03 Credit for qualified facilities
§ 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 subaccounts
§ 43-1087 Credit for employment of temporary assistance for needy families recipients
§ 43-1088 Credit for contribution to qualifying charitable organizations; definitions
§ 43-1089 Credit for contributions to school tuition organization
§ 43-1089.01 Tax credit; public school fees and contributions; definitions
§ 43-1089.02 Credit for donation of school site
§ 43-1089.03 Credit for contributions to certified school tuition organization
§ 43-1089.04 Pro rata credit for business contributions by S corporation school tuition organizations; definition
§ 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
§ 43-1131 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
§ 43-1162 Credit for employment by a healthy forest enterprise
§ 43-1164 Credit for solar energy devices; commercial and industrial applications
§ 43-1164.03 Renewable energy production tax credit; definitions
§ 43-1164.04 Credit for qualified facilities
§ 43-1164.05 Credit for renewable energy investment and production for self-consumption by international operations centers; definitions
§ 43-1167.01 Credit for employing national guard members
§ 43-1168 Credit for increased research activity
§ 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
§ 43-1178 Credit for taxes with respect to coal consumed in generating electrical power
§ 43-1181 Credit of donation of school site
§ 43-1183 Credit for contributions to school tuition organization
§ 43-1184 Credit for contributions to school tuition organization; displaced students; students with disabilities
§ 43-1381 Credit for taxes paid to other state or country
§ 43-1201 Organizations exempt from tax
§ 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
§ 43-1314 Charge for estate or trust taxes upon estate or trust
§ 43-1315 Liability of beneficiaries for trust taxes
§ 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
§ 43-1401 Definitions
§ 43-1411 Partnership, individual partnership liability
§ 43-1412 Partner's distributive share
§ 43-1413 Year in which partnership income is includible
§ 43-1414 Federal assessment of imputed underpayment; definitions
§ 43-1501 Definitions
§ 43-1502 Certification as a school tuition organization
§ 43-1503 Operational requirements for school tuition organizations
§ 43-1504 Special provisions; corporate donations for low-income scholarships; rules
§ 43-1505 Special provisions; corporate donations for displaced students and students with disabilities; definition
§ 43-1506 Annual report
§ 43-1507 Audits and financial reviews
§ 43-1601 Definitions
§ 43-1602 Certification as a school tuition organization
§ 43-1603 Operational requirements for school tuition organizations; notice; qualified schools
§ 43-1604 Annual report
§ 43-1605 Audits and financial reviews