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

  • § 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

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

Article 6 Nonresidents

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

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

  • § 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

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