{"data":{"id":"us-az/a.r.s.-43-1231","jurisdiction":"us-az","citation":"A.R.S. § 43-1231","heading":"Taxation of unrelated business income","body":"Any organization, trust or church or a convention or association of churches that is exempt, except as provided in this section, from taxation under this title by reason of section 43-1201 is subject to the tax imposed under section 43-1111 on its unrelated business taxable income as defined in section 512 of the internal revenue code.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01231.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"0627cdda9e8b7815c6a7f785b5f4d6932883ab4f51e28289fcae94c5a4480bff","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1212","next":"us-az/a.r.s.-43-1241"},"notice":"GroundRules: Original legal text. Not legal advice."}