Session:

Main navigation

Arizona Revised Statutes

Chapter 1
DEFINITIONS AND GENERAL PROVISIONS
Article 1General Provisions
  • 43-105
  • Internal revenue code; definition; application
  • 43-107
  • Nonconformity in application of internal revenue code; abatement of penalties and interest; definitions
Chapter 2
ADMINISTRATION
Article 1General Administrative Provisions
  • 43-201
  • Preemption by state of income taxation
  • 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
Article 2Income Tax Credit Review
  • 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
Article 3Miscellaneous Provisions
  • 43-241
  • Time for performance of acts; definition
  • 43-242
  • Change of taxpayer organization; nontaxable event
Chapter 3
RETURNS
Article 1Taxpayers Required to File Returns
  • 43-301
  • Individual returns; definition
  • 43-303
  • Returns by agent or guardian
  • 43-305
  • Fiduciary returns; two or more fiduciaries
  • 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 2Form, 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 5Confidentiality
  • 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 1Withholding 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
  • 43-409
  • Job creation withholdings clearing account
Article 2Rights 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
  • 43-418
  • Payroll service company; registration; definitions
  • 43-419
  • Electronic remittance and filing required by payroll service company; penalty; definitions
Article 3Withholding 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 1Time and Place for Payment of Tax
  • 43-504
  • Tax payments made in advance
  • 43-505
  • Tax payments made to department; order of crediting
Article 5Collections
  • 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 6Estimated 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 1Refunds
  • 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
Article 3Other Tax Abatements
  • 43-645
  • Interest on related items or where related taxpayers exist
Chapter 7
JEOPARDY ASSESSMENTS; BANKRUPTCY; RECEIVERSHIP
Article 2Bankruptcy 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 1Accounting 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 2Change 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
Article 3Returns 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 4Allocation 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 5Transferee Liability
  • 43-951
  • Assessment against transferee for tax
  • 43-952
  • Liability of transferee of assets
  • 43-953
  • Period of limitation relating to transferees
Article 6Items Not Deductible
  • 43-961
  • Items not deductible in computation of taxable income
Chapter 10
INDIVIDUALS
Article 1Definitions
  • 43-1002
  • Married person; application of definition
Article 2Tax Rates and Tables
Article 3Adjustments to Arizona Gross Income
  • 43-1021
  • Addition 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
  • 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
  • 43-1032
  • Long-term health care savings accounts; report; definitions
Article 4Deductions and Personal Exemptions
  • 43-1041
  • Optional standard deduction
  • 43-1043
  • Personal exemptions; annual adjustment
Article 5Credits
  • 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
  • 43-1074.01
  • 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
  • 43-1083.04
  • Credit for renewable energy investment and production for self-consumption by international operations centers; definitions
  • 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
  • 43-1089
  • Credit for contributions to school tuition organization
  • 43-1089.01
  • Tax credit; public school fees and contributions; definitions
  • 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
Article 6Nonresidents
  • 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
  • 43-1098
  • Apportionment of exemptions
Chapter 11
CORPORATIONS
Article 1Definitions
Article 2Taxes and Rates
Article 3Adjustments 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
  • 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
Article 4Uniform Division of Income for Tax Purposes Act
  • 43-1132
  • Taxpayers liable; exceptions to allocation and apportionment; examination of evidence of income and expenses
  • 43-1134
  • Allocation of nonbusiness income
  • 43-1138
  • Patent and copyright royalties
  • 43-1139
  • Allocation of business income
  • 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
Article 5Cessation 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 6Credits
  • 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
  • 43-1164.05
  • 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
Chapter 12
TAX EXEMPT ORGANIZATIONS
Article 1Organizations Exempt from Tax
  • 43-1201
  • Organizations exempt from tax
  • 43-1202
  • Feeder organizations not exempt from tax
Article 2Denial 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 3Taxation of Unrelated Business Income of Certain Tax Exempt Organizations
  • 43-1231
  • Taxation of unrelated business income
Article 4Returns of Exempt Organizations
  • 43-1241
  • Returns of unrelated business income
  • 43-1242
  • Information returns of tax exempt organizations; definition
Chapter 13
ESTATES AND TRUSTS
Article 1Definitions
  • 43-1301
  • Definitions; estates and trusts
Article 2Imposition 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 3Adjustments 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 5Liability of Fiduciary
  • 43-1361
  • Certificate of payment of taxes
  • 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 6Credits
  • 43-1381
  • Credit for taxes paid to other state or country
Chapter 14
PARTNERSHIPS
Article 1Definitions
Article 2Taxation of Partnerships
  • 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
Chapter 15
SCHOOL TUITION ORGANIZATIONS FOR CORPORATE CONTRIBUTIONS
Article 1General Provisions
  • 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
  • 43-1507
  • Audits and financial reviews
Chapter 16
SCHOOL TUITION ORGANIZATIONS FOR INDIVIDUAL CONTRIBUTIONS
Article 1General Provisions
  • 43-1602
  • Certification as a school tuition organization
  • 43-1603
  • Operational requirements for school tuition organizations; notice; qualified schools
  • 43-1605
  • Audits and financial reviews