{"data":{"id":"us-az/a.r.s.-43-1731","jurisdiction":"us-az","citation":"A.R.S. § 43-1731","heading":"Deductions","body":"Deductions other than those deductions already reflected in the net amounts reported on the federal schedules prescribed in section 43-1701 may not be taken against Arizona small business adjusted gross income in computing Arizona small business taxable income.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01731.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"67649aa3cebbf32f7b2e3d1b001fa5a8ef006ee4f006bb324a4d3ecbd3879fa0","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1721","next":"us-az/a.r.s.-43-1741"},"notice":"GroundRules: Original legal text. Not legal advice."}