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- A.R.S. § 42-6205 · Disposition of revenue
- A.R.S. § 42-6206 · Leases and development agreements; notice of tax liability; approval requirements; default
- A.R.S. § 42-6207 · Enforcement
- A.R.S. § 42-6208 · Exempt government property improvements
- A.R.S. § 42-6209 · Abatement of tax for government property improvements in single central business district; definition
- A.R.S. § 42-6210 · Park property lease excise tax
- A.R.S. § 43-1001 · Definitions
- A.R.S. § 43-1002 · Married person; application of definition
- A.R.S. § 43-101 · Title
- A.R.S. § 43-1011 · Taxes and tax rates
- A.R.S. § 43-1012 · Optional tax table
- A.R.S. § 43-1013 · Income tax surcharge for public education
- A.R.S. § 43-1014 · Entity-level tax election; partnerships; S corporations; rules
- A.R.S. § 43-102 · Declaration of intent
- A.R.S. § 43-1021 · Addition to Arizona gross income
- A.R.S. § 43-1022 · Subtractions from Arizona gross income
- A.R.S. § 43-1023 · Exemptions for blind persons and persons sixty-five years of age or older
- A.R.S. § 43-1024 · Americans with disabilities act access expenditures
- A.R.S. § 43-1025 · Agricultural crops contributed to charitable organizations; definitions
- A.R.S. § 43-1026 · Additions and subtractions; Arizona small business income tax returns
- A.R.S. § 43-1027 · Subtraction for wood stoves, wood fireplace or gas fired fireplaces; definitions
- A.R.S. § 43-1028 · Sale of virtual currency or non-fungible tokens; calculation of gain or loss; gas fees; subtraction; definitions
- A.R.S. § 43-1029 · Restoration of a substantial amount held under claim of right; computation of tax
- A.R.S. § 43-103 · Effective date
- A.R.S. § 43-104 · Definitions
- A.R.S. § 43-1041 · Optional standard deduction
- A.R.S. § 43-1042 · Itemized deductions
- A.R.S. § 43-105 · Internal revenue code; definition; application
- A.R.S. § 43-107 · Nonconformity in application of internal revenue code; abatement of penalties and interest; definitions
- A.R.S. § 43-1071 · Credit for income taxes paid to other states; definitions
- A.R.S. § 43-1072 · Earned credit for property taxes; residents sixty-five years of age or older; definitions
- A.R.S. § 43-1072.01 · Credit for increased excise taxes paid
- A.R.S. § 43-1072.02 · Credit for increased transaction privilege or excise tax paid for education
- A.R.S. § 43-1073 · Family income tax credit
- A.R.S. § 43-1073.01 · Dependent tax credit
- A.R.S. § 43-1074.01 · Credit for increased research activities
- A.R.S. § 43-1074.02 · Credit for investment in qualified small businesses
- A.R.S. § 43-1076.01 · Healthy forest production tax credit; definitions
- A.R.S. § 43-1077 · Credit for entity-level income tax
- A.R.S. § 43-1078 · Credit for Arizona small business excess credit amount
- A.R.S. § 43-1079.01 · Credit for employing national guard members
- A.R.S. § 43-108 · Subtraction from gross income; ordinary and necessary expenses; marijuana establishments and marijuana testing facilities; definitions
- A.R.S. § 43-1081.01 · Credit for agricultural pollution control equipment
- A.R.S. § 43-1082 · Credit for motion picture production costs; qualifications; data maintenance; rules; definitions
- A.R.S. § 43-1083 · Credit for solar energy devices
- A.R.S. § 43-1083.02 · Renewable energy production tax credit; definitions
- A.R.S. § 43-1083.03 · Credit for qualified facilities
- A.R.S. § 43-1084 · Credit for agricultural water conservation system
- A.R.S. § 43-1085 · Credit for solar energy devices; commercial and industrial applications
- A.R.S. § 43-1086 · Credit for donation to the military family relief fund subaccounts
- A.R.S. § 43-1088 · Credit for contribution to qualifying charitable organizations and qualifying foster care charitable organizations; definitions
- A.R.S. § 43-1089 · Credit for contributions to school tuition organization
- A.R.S. § 43-1089.01 · Tax credit; public school fees and contributions; definitions
- A.R.S. § 43-1089.02 · Credit for donation of school site
- A.R.S. § 43-1089.03 · Credit for contributions to certified school tuition organization
- A.R.S. § 43-1089.04 · Pro rata credit for business contributions by S corporation school tuition organizations; definition
- A.R.S. § 43-1091 · Gross income of a nonresident
- A.R.S. § 43-1092 · Intangible income of a nonresident
- A.R.S. § 43-1093 · Nonresident beneficiary of estate or trust income
- A.R.S. § 43-1094 · Adjusted gross income of a nonresident
- A.R.S. § 43-1095 · Apportionment of deductions
- A.R.S. § 43-1096 · Credit for income taxes paid by nonresident; definitions
- A.R.S. § 43-1097 · Change of residency status
- A.R.S. § 43-1098 · Apportionment of exemptions
- A.R.S. § 43-1099 · Applicability of article
- A.R.S. § 43-1101 · Definitions
- A.R.S. § 43-1111 · Tax rates for corporations
- A.R.S. § 43-1121 · Additions to Arizona gross income; corporations
- A.R.S. § 43-1122 · Subtractions from Arizona gross income; corporations
- A.R.S. § 43-1123 · Net operating loss; definition
- A.R.S. § 43-1124 · Americans with disabilities act access expenditures
- A.R.S. § 43-1125 · Domestic international sales corporation
- A.R.S. § 43-1126 · Small business corporation; election as to taxable status; return; termination
- A.R.S. § 43-1127 · Deferred exploration expenses
- A.R.S. § 43-1129 · Amortization of expenses incurred in acquisition of pollution control devices; depreciation
- A.R.S. § 43-1130 · Amortization of the cost of child care facilities
- A.R.S. § 43-1130.01 · Restoration of a substantial amount held under claim of right; computation of tax
- A.R.S. § 43-1131 · Definitions
- A.R.S. § 43-1132 · Taxpayers liable; exceptions to allocation and apportionment; examination of evidence of income and expenses
- A.R.S. § 43-1133 · Taxability in other state
- A.R.S. § 43-1134 · Allocation of nonbusiness income
- A.R.S. § 43-1135 · Net rents and royalties
- A.R.S. § 43-1136 · Capital gains and losses
- A.R.S. § 43-1137 · Interest and dividends
- A.R.S. § 43-1138 · Patent and copyright royalties
- A.R.S. § 43-1139 · Allocation of business income
- A.R.S. § 43-1140 · Property factor
- A.R.S. § 43-1141 · Valuation of property
- A.R.S. § 43-1142 · Average value of property
- A.R.S. § 43-1143 · Payroll factor
- A.R.S. § 43-1144 · Compensation paid in state
- A.R.S. § 43-1145 · Sales factor
- A.R.S. § 43-1146 · Situs of sales of tangible personal property
- A.R.S. § 43-1147 · Situs of sales of other than tangible personal property; definitions
- A.R.S. § 43-1148 · Apportionment by department
- A.R.S. § 43-1149 · Interpretation
- A.R.S. § 43-1150 · Short title
- A.R.S. § 43-1151 · Tax clearance upon cessation of corporate activities
- A.R.S. § 43-1152 · Powers of corporation suspended for nonpayment of tax
- A.R.S. § 43-1153 · Certificate of suspension of a corporation