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Arizona Revised Statutes Title 43 - Taxation Of Income

Chapter 1 DEFINITIONS AND GENERAL PROVISIONS
Article 1 General Provisions

Chapter 2 ADMINISTRATION
Article 1 General Administrative Provisions

Article 2 Income Tax Credit Review

Article 3 Miscellaneous Provisions

Chapter 3 RETURNS
Article 1 Taxpayers Required to File Returns

Article 2 Form, Place and Time of Filing Returns

Article 5 Confidentiality

Chapter 4 WITHHOLDING
Article 1 Withholding by Employer

Article 2 Rights and Duties of Employers

Article 3 Withholding as Payment of Tax for Employee

Chapter 5 PAYMENT AND COLLECTION OF TAX
Article 1 Time and Place for Payment of Tax

Article 5 Collections

Article 6 Estimated Tax

Chapter 6 ABATEMENTS, CREDITS AND REFUNDS
Article 1 Refunds

Article 3 Other Tax Abatements

Chapter 7 JEOPARDY ASSESSMENTS; BANKRUPTCY; RECEIVERSHIP
Article 2 Bankruptcy or Receivership

Chapter 9 GENERAL ACCOUNTING PROVISIONS
Article 1 Accounting Considerations

Article 2 Change in Law; Effect on Fiscal Year Taxpayer

Article 3 Returns for a Period of Less Than Twelve Months

Article 4 Allocation of Income and Deductions by the Department

Article 5 Transferee Liability

Article 6 Items Not Deductible

Chapter 10 INDIVIDUALS
Article 1 Definitions

Article 2 Tax Rates and Tables

Article 3 Adjustments to Arizona Gross Income

Article 4 Deductions and Personal Exemptions

Article 5 Credits

Article 6 Nonresidents

Chapter 11 CORPORATIONS
Article 1 Definitions

Article 2 Taxes and Rates

Article 3 Adjustments to Arizona Gross Income

Article 4 Uniform Division of Income for Tax Purposes Act

Article 5 Cessation of Corporate Activities

Article 6 Credits

Chapter 12 TAX EXEMPT ORGANIZATIONS
Article 1 Organizations Exempt from Tax

Article 2 Denial of Exempt Status

Article 3 Taxation of Unrelated Business Income of Certain Tax Exempt Organizations

Article 4 Returns of Exempt Organizations

Chapter 13 ESTATES AND TRUSTS
Article 1 Definitions

Article 2 Imposition of Tax Upon Estates and Trusts

Article 3 Adjustments to Arizona Gross Income

Article 5 Liability of Fiduciary

Article 6 Credits

Chapter 14 PARTNERSHIPS
Article 1 Definitions

Article 2 Taxation of Partnerships

Chapter 15 SCHOOL TUITION ORGANIZATIONS FOR CORPORATE CONTRIBUTIONS
Article 1 General Provisions

Chapter 16 SCHOOL TUITION ORGANIZATIONS FOR INDIVIDUAL CONTRIBUTIONS
Article 1 General Provisions



Last modified: October 13, 2016