Arizona Revised Statutes Title 43 - Taxation Of Income

Chapter 1 DEFINITIONS AND GENERAL PROVISIONS
Article 1 General Provisions

• § 43-101 Title
  This title shall be known and may be cited as the Arizona income tax act of 1978.
• § 43-102 Declaration Of Intent
  A. It is the intent of the legislature by the adoption of this title to accomplish the following objectives: 1. To adopt the provisions...
• § 43-103 Effective Date
  The provisions of this act shall apply only to taxable years beginning after December 31, 1978.
• § 43-104 Definitions
  In this title, unless the context otherwise requires: 1. " Assessment" includes " proposed additional assessment" . 2. " Board" means the state board...
• § 43-105 Internal Revenue Code; Definition; Application
  A. For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2014, " internal...
• § 43-107 Nonconformity In Application Of Internal Revenue Code; Abatement Of Penalties And Interest; Definitions
  A. Notwithstanding sections 42-1123 and 42-1125, no interest or penalty may be assessed on a nonconformity deficiency if all of the following are true...

Chapter 2 ADMINISTRATION
Article 1 General Administrative Provisions

• § 43-201 Preemption By State Of Income Taxation
  The area of income taxation is preempted by the state, and a county, city, town or other political subdivision of this state shall not...
• § 43-202 Object Of Tax
  The object for which the taxes are imposed by this title is to assist in defraying the cost of maintenance of the state government...
• § 43-203 Severability
  If any provision of this title be held invalid, such invalidity shall not affect other provisions which can be given effect without the invalid...
• § 43-204 Repeal; Savings Clause
  The " income tax act of 1933" , being sections 73-1501 to 73-1551, inclusive, as amended, Arizona code of 1939, is repealed. The "...
• § 43-206 Urban Revenue Sharing Fund; Allocation; Distribution
  A. There is established an urban revenue sharing fund. The fund shall consist of an amount equal to fifteen per cent of the net...
• § 43-207 Illegal Income; Duty Of Law Enforcement Or Prosecuting Agency; Distribution Of Revenue; Definitions
  A. Whenever state or local law enforcement agency personnel in the course of an investigation obtain knowledge or a good faith belief that a...
• § 43-208 Administration And Enforcement
  The department shall administer and enforce this title. In addition to the administrative provisions of this title, title 42, chapter 1, article 3, including...
• § 43-209 Collection Of Tax On Income Of Professional Athletes Earned In This State; Separate Accounting For Tax Revenue From Professional Football; Definition
  A. The department shall adopt and enforce rules for the collection of tax under this title on the income earned for services rendered in...
• § 43-210 Premium Tax Credit; Health Insurance; Certification Of Qualified Persons; Violation; Classification; Definitions
  A. The department shall issue a certificate of eligibility to a person who files an application with the department in the form and manner...
• § 43-211 I Didn't Pay Enough Fund
  A. The I didn't pay enough fund is established consisting of monies received pursuant to section 43-621. B. The director of the department of...

Article 2 Income Tax Credit Review

• § 43-221 Joint Legislative Income Tax Credit Review Committee; Committee Termination
  A. The joint legislative income tax credit review committee is established consisting of the following members: 1. Five members of the house of representatives...
• § 43-222 Income Tax Credit Review Schedule
  The joint legislative income tax credit review committee shall review the following income tax credits: 1. For years ending in 0 and 5, sections...
• § 43-223 Requirements For New Income Tax Credits Established By The Legislature
  Any new individual or corporate income tax credit that is enacted by the legislature shall include in its enabling legislation: 1. A specific review...

Article 3 Miscellaneous Provisions

• § 43-241 Time For Performance Of Acts; Definition
  A. Notwithstanding any other provision of this title or title 1, if the last day for performing any act under this title falls on...

Chapter 3 RETURNS
Article 1 Taxpayers Required to File Returns

• § 43-301 Individual Returns; Definition
  A. An individual whose income is taxable under this title shall file a return with the department if, for the taxable year, the individual...
• § 43-303 Returns By Agent Or Guardian
  If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian...
• § 43-304 Fiduciary Returns
  A. Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make...
• § 43-305 Fiduciary Returns; Two Or More Fiduciaries
  Under such rules and regulations as the department may prescribe, a return filed by one of two or more joint fiduciaries is sufficient. The...
• § 43-306 Partnership Returns
  A. Every partnership shall make a return for each taxable year, stating the taxable income computed in accordance with subtitle A, chapter 1, subchapter...
• § 43-307 Corporation Returns
  A. Every corporation subject to the tax imposed by this title shall make a return to the department. Every corporation return required by this...
• § 43-308 Gross Income Defined For Purposes Of Determination To File
  For purposes of this article, the term " gross income" shall be gross income as defined in the internal revenue code.
• § 43-309 Joint Returns Of Husband And Wife
  If a husband and wife are required to file a return pursuant to section 43-301, they may file a joint return under the following...
• § 43-310 Separate Returns After Filing Joint Returns
  A. If a husband and wife have filed a joint return for a taxable year for which separate returns could have been made by...
• § 43-311 Joint Return After Filing Separate Return
  A. If an individual has filed a separate return for a taxable year for which the individual and spouse could have filed a joint...

Article 2 Form, Place and Time of Filing Returns

• § 43-321 Information Required In Returns
  Each return required to be filed under this title shall contain the following: 1. It shall contain or be verified by a declaration that...
• § 43-322 Signature Presumed To Be Taxpayer's
  The fact that an individual's name is signed to a return, statement or other document filed, or that the return, statement or document is...
• § 43-323 Place And Form Of Filing Returns
  A. All returns required by this title shall be in such form as the department may from time to time prescribe and shall be...
• § 43-324 Rounding To The Nearest Dollar
  The department may round fractional dollars to the nearest whole dollar and may require the taxpayer to do so in preparing any return under...
• § 43-325 Time For Filing Returns
  Unless otherwise indicated, returns made on the basis of the calendar year shall be filed on or before the fifteenth day of April following...
• § 43-327 Recomputation Of Tax Or Amended Return Due After Federal Adjustment; Definition
  A. If the amount of taxable income for any year of any taxpayer as reported to the United States treasury department is changed or...
• § 43-328 Returns Filed By Persons Outside The United States
  If it is determined by the department, under regulations prescribed by it, that by reason of an individual being outside the United States, it...

Article 5 Confidentiality

• § 43-381 Confidentiality Of Information If Returns Prepared By Person Other Than Taxpayer; Violation; Classification
  A. Except as otherwise provided in section 42-2003 and excluding authorized agents of the department and of the United States internal revenue service, a...
• § 43-382 Solicitation Of Return Preparation Prohibited; Classification
  It is a class 1 misdemeanor for any person to solicit preparation of returns or reports required by this title by offering or giving...

Chapter 4 WITHHOLDING
Article 1 Withholding by Employer

• § 43-401 Withholding Tax; Rates; Election By Employee
  A. Except as provided by subsections B and H of this section, every employer at the time of the payment of wages, salary, bonus...
• § 43-402 Definition Of "Employer"
  For the purposes of this article, " employer" means the person for whom an individual performs or performed any service of whatever nature, as...
• § 43-403 Employment Excluded From Withholding
  A. No amount shall be deducted or retained from: 1. Wages or salary paid to an employee of a common carrier when such employee...
• § 43-404 Extension Of Withholding To Military Retirement Pensions And To Other Annuities; Definition
  A. For the purposes of this title, any payment of an amount as retired or retainer pay for service in the military or naval...
• § 43-405 Extension Of Withholding To Gambling Winnings
  A. For the purposes of this title, payments of prize winnings which are subject to federal withholding pursuant to section 1441 or section 3402(q)...
• § 43-406 Extension Of Withholding To Premature Withdrawals Of State And Local Government Retirement Contributions
  For the purposes of this title and except for eligible rollover distributions transferred to an eligible retirement plan pursuant to section 401(a)(31) of the...
• § 43-407 Extension Of Withholding To Unemployment Compensation Payments
  A. For the purposes of this title, any payment of unemployment compensation to an individual who has made an election to have state income...
• § 43-408 Voluntary Withholding On Out-Of-state Wages
  A. If a resident of this state is employed outside the state, the person may request the employer to withhold taxes pursuant to this...
• § 43-409 Job Creation Withholdings Clearing Account
  A. The job creation withholdings clearing account is established consisting of the sum of twenty-six million five hundred thousand dollars of withholding tax revenues...

Article 2 Rights and Duties of Employers

• § 43-411 Employer Entitled To Address Of Employee
  When necessary to make effective the provisions of this chapter, the name and address of the recipient of income shall be furnished upon demand...
• § 43-412 Returns Of Withholding To Be Filed With Department
  A. Every employer at the time of filing a reconciliation pursuant to section 43-401, subsection C shall deliver to the department a return in...
• § 43-413 Statement Of Withholding To Employees
  The employer shall, within thirty days after the end of each calendar year, furnish each employee with either a statement of the amount withheld...
• § 43-414 Liability For Failure To Withhold
  The employer shall be liable to the department for the payment of the tax required to be deducted and withheld under this chapter, and...
• § 43-415 Withholdings As Trust Fund For State
  Whenever any employer is required to collect or withhold the tax imposed by this title from any employee and to pay such tax over...
• § 43-416 Failure To Remit Withholding; Classification
  Any employer entrusted with or having in his control any tax required to be collected or withheld and constituting a " special fund in...
• § 43-417 Withholding Without Resort To Legal Action
  Any person required to withhold and transmit any amount pursuant to this chapter shall comply with the requirement without resort to any legal or...
• § 43-418 Payroll Service Company; Registration; Definitions
  A. For withholding tax returns due to be filed from and after May 31, 2011, a person shall not act as a payroll service...
• § 43-419 Electronic Remittance And Filing Required By Payroll Service Company; Penalty; Definitions
  A. For withholding tax returns due to be filed from and after May 31, 2011, a payroll service company remitting amounts due as prescribed...

Article 3 Withholding as Payment of Tax for Employee

• § 43-431 Amounts Withheld Considered Part Payment Of Tax
  The amounts deducted from the wages of an employee during any calendar year in accordance with the provisions of this chapter shall be considered...
• § 43-432 Refund For Excess Withholding
  A. When the total amount withheld under section 43-401 exceeds the amount of the tax on the employee's entire taxable income as computed under...
• § 43-433 Remedies For Withheld Taxes
  Any taxpayer from whom a tax is collected by withholding under this chapter is entitled to the remedies set forth in chapter 6 of...
• § 43-434 Exemption In Case Of Nonresident Employees
  In the case of nonresident employees who are residents of another state and are allowed a tax credit for income taxes paid to their...
• § 43-435 Failure To Collect And Pay Over Tax; Personal Liability
  Any person required to collect, truthfully account for and pay over any tax imposed by this title who fails to do so is, in...

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

• § 43-501 When Taxes Are Payable
  The tax imposed under this title shall be paid on the fifteenth day of April following the close of the calendar year or, if...
• § 43-504 Tax Payments Made In Advance
  Any taxpayer may elect to pay the tax prior to the date prescribed for its payment.
• § 43-505 Tax Payments Made To Department; Order Of Crediting
  A. The tax and any interest and penalties shall be paid to the department. Remittances may be in the form of a check payable...

Article 5 Collections

• § 43-562 Husband And Wife, Liability For Tax
  The spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on such...
• § 43-563 Recovery Of Erroneous Refunds
  The department of revenue may recover any refund or credit or any portion which is erroneously made or allowed, together with interest at the...
• § 43-567 Lien For Tax On Trust Income
  A. Upon the recording of an abstract of judgment or a copy thereof by the department with the county recorder of any county for...
• § 43-568 Income Taxes Of Members Of Armed Forces Upon Death
  If an individual dies while in active service as a member of the armed forces of the United States, the following shall apply if...

Article 6 Estimated Tax

• § 43-581 Payment Of Estimated Tax; Penalty; Forms
  A. An individual who is subject to the tax imposed by this title and whose Arizona gross income, as defined by section 43-1001, or...
• § 43-582 Payment Of Estimated Tax By Corporations; Penalty; Forms
  A. A corporation that is subject to the tax imposed by this title shall pay estimated tax during the corporation's taxable year if the...

Chapter 6 ABATEMENTS, CREDITS AND REFUNDS
Article 1 Refunds

• § 43-611 Protest Of Tax Deemed Claim For Refund
  If, with or after the filing of a protest or an appeal with the department of revenue, state board of tax appeals or the...
• § 43-612 Contribution Of Portion Of Income Tax Refund To Political Parties Trust Fund
  A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the...
• § 43-613 Contribution To Child Abuse Prevention Fund
  A. Unless not required pursuant to subsection B of this section, the department shall provide a space on the individual income tax return form...
• § 43-614 Contribution Of Portion Of Refund To Special Olympics
  A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the...
• § 43-615 Contribution To Game, Nongame, Fish And Endangered Species Fund
  A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the...
• § 43-616 Contribution To Neighbors Helping Neighbors Fund
  A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the...
• § 43-617 Contribution For Solutions Teams Assigned To Schools
  A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate all or any amount...
• § 43-618 Contribution To Domestic Violence Shelter Fund
  A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the...
• § 43-620 Contribution To Veterans' Donations Fund
  A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the...
• § 43-621 Contribution To I Didn't Pay Enough Fund
  A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the...
• § 43-622 Contribution To Sustainable State Parks And Roads Fund
  A. The department shall provide a space on the individual income tax return form in which a taxpayer may designate an amount of the...

Article 3 Other Tax Abatements

• § 43-645 Interest On Related Items Or Where Related Taxpayers Exist
  A. If the correction of an erroneous inclusion or deduction of an item or items in the computation of income of a trust, estate...

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

• § 43-721 Immediate Assessment Upon Bankruptcy Or Receivership
  Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership...
• § 43-722 Notice Of Bankruptcy Or Receivership To Department
  The trustee in bankruptcy or receiver shall give notice in writing to the department of the adjudication of bankruptcy or the appointment of the...
• § 43-723 Claim For Tax In Case Of Bankruptcy Or Receivership
  Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to...
• § 43-724 Collection Of Tax In Case Of Bankruptcy Or Receivership
  Upon notice and demand from the department after termination of the bankruptcy or receivership proceeding, the taxpayer shall pay any portion of the claim...

Chapter 9 GENERAL ACCOUNTING PROVISIONS
Article 1 Accounting Considerations

• § 43-901 Accounting Period And Method
  Taxable income shall be computed upon the basis of the taxpayer's annual accounting period, fiscal year or calendar year as the case may be...
• § 43-902 Change Of Accounting Period
  If the taxpayer changes accounting period from fiscal year to calendar year, from calendar year to fiscal year or from one fiscal year to...
• § 43-903 Period In Which Income Items To Be Included
  A. The amount of all items of gross income shall be included in the gross income for the taxable year in which received by...
• § 43-904 Inclusion Of Income In The Case Of Non-Interest-Bearing Obligations Issued At A Discount
  In the case of a taxpayer owning non-interest-bearing obligations issued at a discount and redeemable for fixed amounts increasing at stated intervals, if the...
• § 43-905 Period In Which Deductions And Credits To Be Taken
  The deductions and credits provided for in this title shall be taken for the taxable year in which " paid or accrued" or "...

Article 2 Change in Law; Effect on Fiscal Year Taxpayer

• § 43-921 Computation Of Tax When Law Changed
  The tax for any period beginning in one calendar year (" first calendar year" ) and ending in the following calendar year (" second...
• § 43-922 Payment Or Refund Of Tax When Law Changed
  If any tax which has been paid under the law applicable to the first calendar year exceeds the tax imposed by section 43-921, the...
• § 43-923 Change In Tax Rates
  If any rate of tax imposed by this title changes and if the taxable year includes the effective date of the change, unless that...

Article 3 Returns for a Period of Less Than Twelve Months

• § 43-931 Change Of Accounting Period; Computation Of Income; Due Date Of Return
  A. If a taxpayer, with the approval of the department, changes the basis of computing taxable income from fiscal year to calendar year, a...
• § 43-932 Income Placed On An Annual Basis
  If a separate return is made under section 43-931 on account of a change in the accounting period, the taxable income, computed on the...
• § 43-933 Alternative Computation Of Short Period Income
  A. If the taxpayer establishes the amount of his taxable income for the period of twelve months beginning with the first day of the...
• § 43-934 Return For A Taxpayer Not In Existence Throughout A Complete Taxable Year
  In the case of a taxpayer not in existence during the whole of an annual accounting period ending on the last day of a...

Article 4 Allocation of Income and Deductions by the Department

• § 43-941 Allocation In The Case Of Affiliated Taxpayers
  A. In any case of two or more persons, organizations, trades or businesses, whether or not organized in the United States and whether or...
• § 43-942 Allocation In The Case Of Controlled Corporations
  A. In any case of two or more corporations owned or controlled directly or indirectly by the same interests, the department may distribute, apportion...
• § 43-943 Allocation In The Case Of Husband And Wife
  If husband and wife file separate returns, the department may distribute, apportion or allocate gross income between the spouses, if it is determined that...
• § 43-944 Disclosure By Department Of Basis Of Allocation
  If the department reallocates income or deductions upon its examination of any return, it shall, upon the written request of the taxpayer, disclose to...
• § 43-945 Allocation Of Personal And Dependency Exemptions
  In the case of a return made for a fractional part of the year the exemptions allowed under sections 43-1023 and 43-1043 shall be...
• § 43-946 Transactions Between Corporations And Affiliated Taxpayers
  In the case of a corporation doing business within the meaning of this title, whether under agreement or otherwise, in such manner as either...
• § 43-947 Consolidated Returns By An Affiliated Group Of Corporations; Definitions
  A. On or before the due date, including any extensions, for filing the original return for taxable years beginning from and after December 31,...

Article 5 Transferee Liability

• § 43-951 Assessment Against Transferee For Tax
  The taxes imposed by this title upon any taxpayer other than a transferee, for whose payment any bank or person other than the taxpayer...
• § 43-952 Liability Of Transferee Of Assets
  A. The amounts of the following liabilities, except as hereinafter provided in this section and section 43-953, shall be assessed, collected and paid in...
• § 43-953 Period Of Limitation Relating To Transferees
  The period of limitation for assessment of such liability of a transferee or fiduciary of the taxpayer shall be as follows: 1. In the...

Article 6 Items Not Deductible

• § 43-961 Items Not Deductible In Computation Of Taxable Income
  In computing taxable income no deduction shall in any case be allowed in respect of: 1. Personal, living or family expenses, except medical expenses...

Chapter 10 INDIVIDUALS
Article 1 Definitions

• § 43-1001 Definitions
  In this chapter, unless the context otherwise requires: 1. " Arizona adjusted gross income" of a resident individual means the individual's Arizona gross income...
• § 43-1002 Married Person; Application Of Definition
  The following rules shall apply to the definition of " married person" in section 43-1001: 1. An individual who is legally separated from his...

Article 2 Tax Rates and Tables

• § 43-1011 Taxes And Tax Rates
  A. There shall be levied, collected and paid for each taxable year on the entire taxable income of every resident of this state and...
• § 43-1012 Optional Tax Table
  A. In lieu of the tax imposed under section 43-1011, there shall be levied, collected and paid for each taxable year upon the taxable...

Article 3 Adjustments to Arizona Gross Income

• § 43-1021 Additions To Arizona Gross Income
  In computing Arizona adjusted gross income, the following amounts shall be added to Arizona gross income: 1. A beneficiary's share of the fiduciary adjustment...
• § 43-1022 Subtractions From Arizona Gross Income
  In computing Arizona adjusted gross income, the following amounts shall be subtracted from Arizona gross income: 1. The amount of exemptions allowed by section...
• § 43-1023 Exemptions For Blind Persons, Persons Over Sixty‑five Years Of Age And Dependents
  A. A taxpayer is allowed an exemption of one thousand five hundred dollars: 1. For a taxpayer who is blind or if either the...
• § 43-1025 Agricultural Crops Contributed To Charitable Organizations; Definitions
  A. In computing Arizona taxable income a subtraction is allowed for qualified crop contributions during the taxable year to one or more charitable organizations....
• § 43-1027 Subtraction For Wood Stoves, Wood Fireplace Or Gas Fired Fireplaces; Definitions
  A. For taxable years beginning from and after December 31, 1993, in computing Arizona adjusted gross income, a taxpayer may subtract from Arizona gross...
• § 43-1029 Restoration Of A Substantial Amount Held Under Claim Of Right; Computation Of Tax
  A. This section applies if: 1. An item of income was included in gross income for a prior taxable year or years because it...
• § 43-1030 Subtraction For World War II Victims
  A. In computing Arizona adjusted gross income a taxpayer may subtract the following amounts: 1. To the extent included in federal adjusted gross income,...
• § 43-1032 Long-Term Health Care Savings Accounts; Report; Definitions
  A. For taxable years beginning from and after December 31, 2012, in computing Arizona adjusted gross income an Arizona resident taxpayer may subtract amounts...

Article 4 Deductions and Personal Exemptions

• § 43-1041 Optional Standard Deduction
  A. A taxpayer may elect to take a standard deduction as follows: 1. In the case of a single person or a married person...
• § 43-1042 Itemized Deductions
  A. Except as provided by subsections B and D of this section, at the election of the taxpayer, and in lieu of the standard...
• § 43-1043 Personal Exemptions
  There shall be allowed as an exemption, in the case of: 1. A single individual, a personal exemption of two thousand one hundred dollars....

Article 5 Credits

• § 43-1071 Credit For Income Taxes Paid To Other States; Definitions
  A. Subject to the following conditions, residents shall be allowed a credit against the taxes imposed by this chapter for net income taxes imposed...
• § 43-1072 Earned Credit For Property Taxes; Residents Sixty-Five Years Of Age Or Older; Definitions
  A. There shall be allowed to each resident a credit against the taxes imposed by this title for a taxable year for property taxes...
• § 43-1072.01 Credit For Increased Excise Taxes Paid
  (Caution: 1998 Prop 105 applies) A. Subject to the conditions prescribed by this section and if approved by the qualified electors voting at a...
• § 43-1073 Family Income Tax Credit
  A. Subject to the conditions prescribed by this section, a credit is allowed against the taxes imposed by this chapter for a taxable year...
• § 43-1074 Credit For New Employment
  A. For taxable years beginning from and after June 30, 2011, a credit is allowed against the taxes imposed by this title for net...
• § 43-1074.01; Version 2 Credit For Increased Research Activities
  (L14, Ch. 168, sec. 6. Eff. 1/1/18) A. A credit is allowed against the taxes imposed by this title in an amount determined pursuant...
• § 43-1074.01 Credit For Increased Research Activities
  (L14, Ch. 168, sec. 5. Eff. until 1/1/18) A. A credit is allowed against the taxes imposed by this title in an amount determined...
• § 43-1074.02 Credit For Investment In Qualified Small Businesses
  A. For taxable years beginning from and after December 31, 2006 through December 31, 2024, a credit is allowed against the taxes imposed by...
• § 43-1076 Credit For Employment By A Healthy Forest Enterprise
  A. In addition to the credit allowed by section 43-1076.01, for taxable years beginning from and after December 31, 2004 through December 31, 2024,...
• § 43-1076.01 Credit For Ecological Restoration Workforce Training
  A. In addition to the credit allowed by section 43-1076, for taxable years beginning from and after December 31, 2011 through December 31, 2024...
• § 43-1079 Credit For Increased Employment In Military Reuse Zones; Definition
  A. A credit is allowed against the taxes imposed by this title for net increases in employment by the taxpayer of full-time employees working...
• § 43-1079.01 Credit For Employing National Guard Members
  A. For taxable years beginning from and after December 31, 2005, a credit is allowed against the taxes imposed by this title for a...
• § 43-1080 Credit For Construction Costs Of Qualified Environmental Technology Facility
  A. A credit is allowed against the taxes imposed by this title for expenses incurred in constructing a qualified environmental technology manufacturing, producing or...
• § 43-1081 Credit For Pollution Control Equipment
  A. A credit is allowed against the taxes imposed by this title for expenses that the taxpayer incurred during the taxable year to purchase...
• § 43-1081.01 Credit For Agricultural Pollution Control Equipment
  A. A credit is allowed against the taxes imposed by this title for expenses that a taxpayer, involved in the commercial production of livestock,...
• § 43-1083 Credit For Solar Energy Devices
  A. A credit is allowed against the taxes imposed by this title for each resident who is not a dependent of another taxpayer for...
• § 43-1083.01 Credit For Renewable Energy Industry
  (Rpld. 1/1/21) A. For taxable years beginning from and after December 31, 2009 through December 31, 2019, a credit is allowed against the taxes...
• § 43-1083.02 Renewable Energy Production Tax Credit; Definitions
  A. A credit is allowed against the taxes imposed by this title for the production of electricity using renewable energy resources. B. The taxpayer...
• § 43-1083.03 Credit For Qualified Facilities
  (Rpld. 1/1/21) A. For taxable years beginning from and after December 31, 2012 through December 31, 2019, a credit is allowed against the taxes...
• § 43-1083.04 Credit For Renewable Energy Investment And Production For Self-Consumption By Manufacturers And International Operations Centers; Definitions
  A. A credit is allowed against the taxes imposed by this title for investment in new renewable energy facilities that produce energy for self-consumption...
• § 43-1084 Credit For Agricultural Water Conservation System
  A. A credit is allowed against the taxes imposed by this title for expenses that the taxpayer incurred during the taxable year to purchase...
• § 43-1085 Credit For Solar Energy Devices; Commercial And Industrial Applications
  A. For taxable years beginning from and after December 31, 2005 through December 31, 2018, a credit is allowed against the taxes imposed by...
• § 43-1085.01 Credit For Solar Liquid Fuel; Research And Development; Production; Delivery Systems; Definitions
  A. Credits are allowed against the taxes imposed by this title for research and development, production and delivery system costs associated with solar liquid...
• § 43-1086 Credit For Donation To The Military Family Relief Fund
  (Rpld. 1/1/19) A. For taxable years beginning from and after December 31, 2007 through December 31, 2018, a credit is allowed against the taxes...
• § 43-1087 Credit For Employment Of Temporary Assistance For Needy Families Recipients
  A. A credit is allowed against the taxes imposed by this title for net increases in qualified employment by the taxpayer of recipients of...
• § 43-1088 Credit For Contribution To Qualifying Charitable Organizations; Definitions
  A. Except as provided in subsection B of this section, a credit is allowed against the taxes imposed by this title for voluntary cash...
• § 43-1089 Credit For Contributions To School Tuition Organization
  A. A credit is allowed against the taxes imposed by this title for the amount of voluntary cash contributions by the taxpayer or on...
• § 43-1089.01 Tax Credit; Public School Fees And Contributions; Definitions
  A. A credit is allowed against the taxes imposed by this title for the amount of any fees or cash contributions by a taxpayer...
• § 43-1089.02 Credit For Donation Of School Site
  A. A credit is allowed against the taxes imposed by this title in the amount of thirty per cent of the value of real...
• § 43-1089.03 Credit For Contributions To Certified School Tuition Organization
  A. A credit is allowed against the taxes imposed by this title for the amount of voluntary cash contributions by the taxpayer or on...
• § 43-1089.04 Pro Rata Credit For Business Contributions By S Corporation School Tuition Organizations; Definition
  A. A credit is allowed against the taxes imposed by this title for the pro rata amount of contributions made by an S corporation...
• § 43-1090 Credit For Solar Hot Water Heater Plumbing Stub Outs And Electric Vehicle Recharge Outlets Installed In Houses Constructed By Taxpayer
  A. A credit is allowed against the taxes imposed by this title for costs incurred during the taxable year of installing or including in...

Article 6 Nonresidents

• § 43-1091 Gross Income Of A Nonresident
  A. In the case of nonresidents, Arizona gross income includes only that portion of federal adjusted gross income which represents income from sources within...
• § 43-1092 Intangible Income Of A Nonresident
  A. Except as provided in subsection B of this section, income of nonresidents from stocks, bonds, notes or other intangible personal property is not...
• § 43-1093 Nonresident Beneficiary Of Estate Or Trust Income
  Income of estates and trusts distributed or distributable to nonresident beneficiaries is income from sources within this state only if distributed or distributable out...
• § 43-1094 Adjusted Gross Income Of A Nonresident
  A. In computing Arizona adjusted gross income, a nonresident individual should make such adjustments as are included in sections 43-1021 and 43-1022 which apply...
• § 43-1095 Taxable Income Of A Nonresident
  A. In computing Arizona taxable income a nonresident taxpayer, except a member of the armed forces, shall be allowed that percentage of the exemptions...
• § 43-1096 Credit For Income Taxes Paid By Nonresident; Definitions
  A. Subject to the following conditions, nonresidents shall be allowed a credit against taxes imposed by this title for net income taxes imposed by...
• § 43-1097 Change Of Residency Status
  A. During the tax year in which a taxpayer changes from a resident to a nonresident, Arizona taxable income shall include all of the...
• § 43-1098 Apportionment Of Exemptions
  A. Any resident taxpayer, other than an active member of the armed forces of the United States or any other auxiliary branch, who commences...
• § 43-1099 Applicability Of Article
  This article applies only to residents of states which do not have a current reciprocal income tax exemption agreement with this state pursuant to...

Chapter 11 CORPORATIONS
Article 1 Definitions

• § 43-1101 Definitions
  In this chapter, unless the context otherwise requires: 1. " Arizona gross income" of a corporation means its federal taxable income for the taxable...

Article 2 Taxes and Rates

• § 43-1111 Tax Rates For Corporations
  There shall be levied, collected and paid for each taxable year upon the entire Arizona taxable income of every corporation, unless exempt under section...

Article 3 Adjustments to Arizona Gross Income

• § 43-1121 Additions To Arizona Gross Income; Corporations
  In computing Arizona taxable income for a corporation, the following amounts shall be added to Arizona gross income: 1. The amount of interest income...
• § 43-1122 Subtractions From Arizona Gross Income; Corporations
  In computing Arizona taxable income for a corporation, the following amounts shall be subtracted from Arizona gross income: 1. The excess of a partner's...
• § 43-1123 Net Operating Loss; Definition
  A. For the purposes of this section, " net operating loss" means: 1. In the case of a taxpayer who has a net operating...
• § 43-1125 Domestic International Sales Corporation
  A domestic international sales corporation, commonly referred to as " disc" , as defined in section 992 of the internal revenue code shall be...
• § 43-1126 Small Business Corporation; Election As To Taxable Status; Return; Termination
  A. A small business corporation which makes an election for a taxable year pursuant to subtitle A, chapter 1, subchapter S of the internal...
• § 43-1127 Deferred Exploration Expenses
  A. The amount of exploration expenses added to Arizona gross income pursuant to section 43-1121, paragraph 15 may be subtracted on a ratable basis...
• § 43-1129 Amortization Of Expenses Incurred In Acquisition Of Pollution Control Devices; Depreciation
  A. Any taxpayer may elect to amortize the adjusted basis of any device, machinery or equipment for the collection and control at the source...
• § 43-1130 Amortization Of The Cost Of Child Care Facilities
  A. At the election of any corporate taxpayer operating a child care facility for the purpose of making profit, any expenditure made to purchase,...
• § 43-1130.01 Restoration Of A Substantial Amount Held Under Claim Of Right; Computation Of Tax
  A. This section applies if: 1. An item of income was included in gross income for a prior taxable year or years because it...

Article 4 Uniform Division of Income for Tax Purposes Act

• § 43-1131 Definitions
  As used in this article, unless the context otherwise requires: 1. " Business income" means income arising from transactions and activity in the regular...
• § 43-1132 Taxpayers Liable; Exceptions To Allocation And Apportionment; Examination Of Evidence Of Income And Expenses
  A. Any taxpayer having income from business activity which is taxable both within and without this state shall allocate and apportion net income as...
• § 43-1133 Taxability In Other State
  For purposes of allocation and apportionment of income under this article, a taxpayer is taxable in another state if either of the following applies:...
• § 43-1134 Allocation Of Nonbusiness Income
  Rents and royalties from real or tangible personal property, capital gains, interest, dividends or patent or copyright royalties, to the extent that they constitute...
• § 43-1135 Net Rents And Royalties
  A. Net rents and royalties from real property located in this state are allocable to this state. B. Net rents and royalties from tangible...
• § 43-1136 Capital Gains And Losses
  A. Capital gains and losses from sales of real property located in this state are allocable to this state. B. Capital gains and losses...
• § 43-1137 Interest And Dividends
  Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state unless the interest or dividend constitutes business
• § 43-1138 Patent And Copyright Royalties
  A. Patent and copyright royalties are allocable to this state either: 1. If and to the extent that the patent or copyright is utilized...
• § 43-1139 Allocation Of Business Income
  A. Except as provided in subsection B of this section, the taxpayer shall elect to apportion all business income to this state for taxable...
• § 43-1140 Property Factor
  The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or...
• § 43-1141 Valuation Of Property
  Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual...
• § 43-1142 Average Value Of Property
  The average value of property shall be determined by averaging the values at the beginning and ending of the tax period, but the department...
• § 43-1143 Payroll Factor
  The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the...
• § 43-1144 Compensation Paid In State
  Compensation is paid in this state if any of the following apply: 1. The individual's service is performed entirely within this state. 2. The...
• § 43-1145 Sales Factor
  The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period,...
• § 43-1146 Situs Of Sales Of Tangible Personal Property
  Sales of tangible personal property are considered to be in this state if the property is delivered or shipped to a purchaser, other than...
• § 43-1147 Situs Of Sales Of Other Than Tangible Personal Property; Definitions
  A. Except as provided by subsection B of this section, sales, other than sales of tangible personal property, are in this state if either...
• § 43-1148 Apportionment By Department
  A. If the allocation and apportionment provisions of this article do not fairly represent the extent of the taxpayer's business activity in this state,...
• § 43-1149 Interpretation
  This article shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.
• § 43-1150 Short Title
  This article may be cited as the uniform division of income for tax purposes act.

Article 5 Cessation of Corporate Activities

• § 43-1151 Tax Clearance Upon Cessation Of Corporate Activities
  A. No decree of involuntary dissolution shall be made, entered or filed by any court or court clerk nor shall the corporation commission file...
• § 43-1152 Powers Of Corporation Suspended For Nonpayment Of Tax
  Except for the purpose of amending the articles of incorporation to set forth a new name, the corporate powers, rights and privileges of a...
• § 43-1153 Certificate Of Suspension Of A Corporation
  The department shall transmit the name of any corporation delinquent pursuant to section 43-1152 to the corporation commission, and the prescribed suspension or forfeiture...
• § 43-1154 Penalty For Exercising Powers After Suspension
  Any person who attempts or purports to exercise any of the rights, privileges or powers of any corporation suspended pursuant to section 43-1152 except...
• § 43-1155 Voidable Contracts By Corporations
  Every contract made in violation of this article is voidable at the instance of any party other than the taxpayer.
• § 43-1156 Application For Revival Of Corporate Powers
  A. Any taxpayer which has suffered the suspension or forfeiture provided for in section 43-1152 may be relieved therefrom upon making application in writing...
• § 43-1157 Clearance Of Revivor By Corporation Commission
  A. Before any certificate of revivor is issued by the department it shall obtain from the corporation commission an endorsement upon such application of...
• § 43-1158 Treatment Of Installment Obligations On Cessation Of Corporate Activities
  If a corporation has elected to report income from the sale or other disposition of property on the installment method, and the entire income...

Article 6 Credits

• § 43-1161 Credit For New Employment
  A. For taxable years beginning from and after June 30, 2011, a credit is allowed against the taxes imposed by this title for net...
• § 43-1162 Credit For Employment By A Healthy Forest Enterprise
  A. For taxable years beginning from and after December 31, 2004 through December 31, 2024, a credit is allowed against the taxes imposed by...
• § 43-1162.01 Credit For Ecological Restoration Workforce Training
  A. In addition to the credit allowed by section 43-1162, for taxable years beginning from and after December 31, 2011 through December 31, 2024...
• § 43-1164 Credit For Solar Energy Devices; Commercial And Industrial Applications
  A. For taxable years beginning from and after December 31, 2005 through December 31, 2018, a credit is allowed against the taxes imposed by...
• § 43-1164.01 Credit For Renewable Energy Industry
  (Rpld. 1/1/21) A. For taxable years beginning from and after December 31, 2009 through December 31, 2019, a credit is allowed against the taxes...
• § 43-1164.02 Credit For Solar Liquid Fuel; Research And Development; Production; Delivery Systems; Definitions
  A. Credits are allowed against the taxes imposed by this title for research and development, production and delivery system costs associated with solar liquid...
• § 43-1164.03 Renewable Energy Production Tax Credit; Definitions
  A. A credit is allowed against the taxes imposed by this title for the production of electricity using renewable energy resources. B. The taxpayer...
• § 43-1164.04 Credit For Qualified Facilities
  (Rpld. 1/1/21) A. For taxable years beginning from and after December 31, 2012 through December 31, 2019, a credit is allowed against the taxes...
• § 43-1164.05 Credit For Renewable Energy Investment And Production For Self-Consumption By Manufacturers And International Operations Centers; Definitions
  A. A credit is allowed against the taxes imposed by this title for investment in new renewable energy facilities that produce energy for self-consumption...
• § 43-1167 Credit For Increased Employment In Military Reuse Zones; Definition
  A. A credit is allowed against the taxes imposed by this title for net increases in employment by the taxpayer of full-time employees working...
• § 43-1167.01 Credit For Employing National Guard Members
  A. For taxable years beginning from and after December 31, 2005, a credit is allowed against the taxes imposed by this title for a...
• § 43-1168 Credit For Increased Research Activities
  (L14, Ch. 168, sec. 9. Eff. until 1/1/18) A. A credit is allowed against the taxes imposed by this title in an amount determined...
• § 43-1168; Version 2 Credit For Increased Research Activity
  (L14, Ch. 168, sec. 10. Eff. 1/1/18) A. A credit is allowed against the taxes imposed by this title in an amount determined pursuant...
• § 43-1169 Credit For Construction Costs Of Qualified Environmental Technology Facility
  A. A credit is allowed against the taxes imposed by this title for expenses incurred in constructing a qualified environmental technology manufacturing, producing or...
• § 43-1170 Credit For Pollution Control Equipment
  A. A credit is allowed against the taxes imposed by this title for expenses that the taxpayer incurred during the taxable year to purchase...
• § 43-1170.01 Credit For Agricultural Pollution Control Equipment
  A. A credit is allowed against the taxes imposed by this title for expenses that a taxpayer, involved in the commercial production of livestock,...
• § 43-1175 Credit For Employment Of Temporary Assistance For Needy Families Recipients
  A. A credit is allowed against the taxes imposed by this title for net increases in qualified employment by the taxpayer of recipients of...
• § 43-1176 Credit For Solar Hot Water Heater Plumbing Stub Outs And Electric Vehicle Recharge Outlets Installed In Houses Constructed By Taxpayer
  A. A credit is allowed against the taxes imposed by this title for costs incurred during the taxable year of installing or including in...
• § 43-1178 Credit For Taxes With Respect To Coal Consumed In Generating Electrical Power
  A. A credit is allowed against the taxes imposed by this title for a taxpayer that purchases coal consumed in generating electrical power in...
• § 43-1181 Credit Of Donation Of School Site
  A. A credit is allowed against the taxes imposed by this title in the amount of thirty per cent of the value of real...
• § 43-1183 Credit For Contributions To School Tuition Organization
  A. Beginning from and after June 30, 2006, a credit is allowed against the taxes imposed by this title for the amount of voluntary...
• § 43-1184 Credit For Contributions To School Tuition Organization; Displaced Students; Students With Disabilities
  A. Beginning from and after June 30, 2009, a credit is allowed against the taxes imposed by this title for the amount of voluntary...

Chapter 12 TAX EXEMPT ORGANIZATIONS
Article 1 Organizations Exempt from Tax

• § 43-1201 Organizations Exempt From Tax
  (Caution: 1998 Prop. 105 applies) A. Organizations that are exempt from federal income tax under section 501 of the internal revenue code are exempt...
• § 43-1202 Feeder Organizations Not Exempt From Tax
  An organization operated for the primary purpose of carrying on a trade or business for profit shall not be exempt under any provision of...

Article 2 Denial of Exempt Status

• § 43-1211 Denial Of Exempt Status Due To Unreasonable Accumulation Of Income
  No organization subject to the provisions of this article, except those specified in section 43-1215, which has engaged in a prohibited transaction after December...
• § 43-1212 Denial Of Exempt Status Due To Prohibited Transactions
  An organization shall be denied exemption from taxation under section 43-1201, paragraph 4 by reason of " prohibited transactions" as defined in section 43-1213...
• § 43-1213 Definition Of "Prohibited Transaction"
  For the purposes of section 43-1212, the term " prohibited transaction" means any transaction in which an organization subject to the provisions of this...
• § 43-1214 Definition Of "Unreasonable Accumulation Of Income"
  For purposes of section 43-1211, " unreasonable accumulation of income" shall be said to exist if the amounts accumulated out of income during the...
• § 43-1215 Organizations Not Subject To The Denial Of Tax Exempt Status Under This Article
  This article shall apply to any organization described in section 43-1201, paragraph 4 except: 1. A religious organization, other than a trust. 2. An...
• § 43-1216 Application For Reinstatement Of Tax Exempt Status
  Any organization denied exemption under section 43-1201, paragraph 4 by reason of the provisions of prohibited transactions with respect to any taxable year following...
• § 43-1217 Charitable Contribution Deduction Disallowed Where Organization Denied Tax Exempt Status
  No gift or bequest for religious, charitable, scientific, literary or educational purposes, including the encouragement of art and the prevention of cruelty to children...

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

• § 43-1231 Taxation Of Unrelated Business Income
  Any organization, trust or church or a convention or association of churches which is exempt, except as provided in this section, from taxation under...

Article 4 Returns of Exempt Organizations

• § 43-1241 Returns Of Unrelated Business Income
  Every organization, otherwise exempt under section 43-1201 but having unrelated business taxable income, shall: 1. File a return, verified by an executive officer under...
• § 43-1242 Information Returns Of Tax Exempt Organizations; Definition
  A. Every organization exempt under section 43-1201 shall file a return except: 1. A religious organization exempt under section 43-1201, subsection A, paragraph 4....

Chapter 13 ESTATES AND TRUSTS
Article 1 Definitions

• § 43-1301 Definitions; Estates And Trusts
  In this chapter, unless the context otherwise requires: 1. " Arizona gross income" means: (a) Of a nonresident estate or trust, the taxable income...

Article 2 Imposition of Tax Upon Estates and Trusts

• § 43-1311 Tax Imposed On Estates And Trusts; Rates
  A. Except for trusts that are taxable as partnerships or corporations under the internal revenue code, the taxes imposed by this title upon individuals...
• § 43-1314 Charge For Estate Or Trust Taxes Upon Estate Or Trust
  Taxes on income of an estate or trust which is taxable to the estate or trust are a charge upon the estate or trust...
• § 43-1315 Liability Of Beneficiaries For Trust Taxes
  If for any reason the taxes imposed on income of a trust are not paid when due and remain unpaid when such income is...

Article 3 Adjustments to Arizona Gross Income

• § 43-1331 Additions To Arizona Gross Income; Estates And Trusts
  In computing Arizona taxable income of an estate or trust, the estate or trust's share of the fiduciary adjustment shall be added to Arizona...
• § 43-1332 Subtractions From Arizona Gross Income; Estates And Trusts
  In computing Arizona taxable income of an estate or trust, the following shall be subtracted from Arizona gross income: 1. The estate or trust's...
• § 43-1333 Fiduciary Adjustment; Allocation Of Shares
  A. The fiduciary adjustment for a resident estate or trust shall be the net amount of the additions and subtractions required by sections 43-1021...

Article 5 Liability of Fiduciary

• § 43-1361 Certificate Of Payment Of Taxes
  If the value of the assets of an estate at the death of the decedent exceeds twenty thousand dollars and if any beneficiary is...
• § 43-1362 Request For Certificate
  Within thirty days after receiving a request for a certificate, the department shall either issue the certificate or notify the person requesting the certificate...
• § 43-1363 Effect Of Certificate
  The certificate of the department shall not relieve the estate for which the fiduciary acts of liability for any taxes which may become due...
• § 43-1364 Liability Of Fiduciary For Nonpayment Of Estate Or Trust Taxes
  Every fiduciary who knowingly pays in whole or in part any claim, other than claims for taxes, expenses of administration, funeral expenses, expenses of...
• § 43-1365 Request For Prompt Assessment
  In the case of income received or accrued during the lifetime of a decedent, or by the decedent's estate during the period of administration,...
• § 43-1366 Notice Of Fiduciary Relationship
  On giving notice to the department, any person acting in a fiduciary capacity shall assume the duties, rights and privileges of a taxpayer with...

Article 6 Credits

• § 43-1381 Credit For Taxes Paid To Other State Or Country
  A. If an estate or trust is a resident of this state and also a resident of another state or country, the estate or...

Chapter 14 PARTNERSHIPS
Article 1 Definitions

• § 43-1401 Definitions
  In this chapter, unless the context otherwise requires: 1. " Arizona gross income" of a partnership means its taxable income for the year, computed...

Article 2 Taxation of Partnerships

• § 43-1411 Partnership, Individual Partnership Liability
  An individual carrying on a business in partnership shall be liable for income tax only in his individual capacity.
• § 43-1412 Partner's Distributive Share
  In computing taxable income of each partner, he shall include, whether or not distribution is made to him, his distributive share of the partnership's:...
• § 43-1413 Year In Which Partnership Income Is Includible
  In computing the taxable income of a partner for a taxable year the inclusions required by section 43-1412 with respect to a partnership shall...

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

• § 43-1501 Definitions
  In this chapter, unless the context otherwise requires: 1. " Allocate" includes reserving money for an award of a multiyear educational scholarship or tuition...
• § 43-1502 Certification As A School Tuition Organization
  A. A nonprofit organization in this state that is exempt or has applied for exemption from federal taxation under section 501(c)(3) of the internal...
• § 43-1503 Operational Requirements For School Tuition Organizations
  A. A certified school tuition organization must be established to receive contributions from taxpayers for the purposes of income tax credits under sections 43-1183...
• § 43-1504 Special Provisions; Corporate Donations For Low-Income Scholarships; Rules
  A. A school tuition organization that receives contributions from a corporation for the purposes of section 20-224.06 or 43-1183 must use at least ninety...
• § 43-1505 Special Provisions; Corporate Donations For Displaced Students And Students With Disabilities; Definition
  A. A school tuition organization that receives contributions for the purposes of section 20-224.07 or 43-1184 must use at least ninety per cent of...
• § 43-1506 Annual Report
  On or before September 30 of each year, each school tuition organization shall report electronically to the department, in a form prescribed by the...
• § 43-1507 Audits And Financial Reviews
  A. On or before September 30 of each year, each school tuition organization that received one million dollars or more in total donations in...

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

• § 43-1601 Definitions
  In this chapter, unless the context otherwise requires: 1. " Allocate" includes reserving money for an award of a multiyear educational scholarship or tuition...
• § 43-1602 Certification As A School Tuition Organization
  A. A nonprofit organization in this state that is exempt or has applied for exemption from federal taxation under section 501(c)(3) of the internal...
• § 43-1603 Operational Requirements For School Tuition Organizations; Notice; Qualified Schools
  A. A certified school tuition organization must be established to receive contributions from taxpayers for the purposes of income tax credits under sections 43-1089...
• § 43-1604 Annual Report
  On or before September 30 of each year, each school tuition organization shall report electronically to the department, in a form prescribed by the...
• § 43-1605 Audits And Financial Reviews
  A. On or before September 30 of each year, each school tuition organization that received one million dollars or more in total donations in...

Last modified: October 13, 2016