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16 chapters · 269 sections in this title.
A.R.S. § 43-101 Title
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This title shall be known and may be cited as the Arizona income tax act of 1978.
A.R.S. § 43-102 Declaration of intent
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A. It is the intent of the legislature by the adoption of this title to accomplish the following objectives: 1. To adopt the provisions of the federal internal revenue code relating to the measurement of adjusted gross income for individuals, to the end that adjusted gross income…
A.R.S. § 43-103 Effective date
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The provisions of this act shall apply only to taxable years beginning after December 31, 1978.
A.R.S. § 43-104 Definitions
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In this title, unless the context otherwise requires: 1. "Assessment" includes a proposed additional assessment. 2. "Board" means the state board of tax appeals or, if applicable, a division of the state board. 3. "Corporation" means a corporation, joint stock company, bank, insu…
A.R.S. § 43-105 Internal revenue code; definition; application
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A. For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2024, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2025, including those provisions th…