{"data":{"id":"us-az/a.r.s.-43-1026","jurisdiction":"us-az","citation":"A.R.S. § 43-1026","heading":"Additions and subtractions; Arizona small business income tax returns","body":"A taxpayer who elects to file an Arizona small business income tax return under section 43-302 for the taxable year may not make the additions or subtractions under section 43-1021 or 43-1022 to the taxpayer's individual income tax return for amounts that are correctly made as additions or subtractions on the taxpayer's Arizona small business income tax return under section 43-1721.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01026.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"f4ff8a88a896e57233ca0c2884dfba67e8ace675b3b8d3caf04170e5b3571c1d","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1025","next":"us-az/a.r.s.-43-1027"},"notice":"GroundRules: Original legal text. Not legal advice."}