Title 43 — Taxation of Income
16 chapters · 269 sections in this title.
A.R.S. § 43-1096 Credit for income taxes paid by nonresident; definitions
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A. Subject to the following conditions, nonresidents shall be allowed a credit against taxes imposed by this title for net income taxes imposed by and paid to the state or country of residence on income taxable under this title: 1. The credit shall be allowed only if the state or…
A.R.S. § 43-1097 Change of residency status
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A. During the tax year in which a taxpayer changes from a resident to a nonresident, Arizona taxable income shall include all of the following: 1. All income and deductions realized or recognized, or both, depending on the taxpayer's method of accounting, during the period the in…
A.R.S. § 43-1098 Apportionment of exemptions
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A. Any resident taxpayer, other than an active member of the armed forces of the United States or any other auxiliary branch, who commences or terminates residency in this state during any one taxable year shall prorate the exemptions provided in section 43-1023 for blind persons…
A.R.S. § 43-1099 Applicability of article
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This article applies only to residents of states which do not have a current reciprocal income tax exemption agreement with this state pursuant to section 42-1005, subsection B.