Title 43 — Taxation of Income
16 chapters · 269 sections in this title.
A.R.S. § 43-1175 Credit for employment of temporary assistance for needy families recipients
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A. A credit is allowed against the taxes imposed by this title for net increases in qualified employment by the taxpayer of recipients of temporary assistance for needy families as defined in section 46-101 who are residents of this state. The amount of the credit is equal to the…
A.R.S. § 43-1178 Credit for taxes with respect to coal consumed in generating electrical power
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A. A credit is allowed against the taxes imposed by this title for a taxpayer that purchases coal consumed in generating electrical power in this state. The credit is equal to thirty per cent of the amount paid by the seller or purchaser as transaction privilege or use tax with r…
A.R.S. § 43-1181 Credit for donation of school site
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B. To qualify for the credit: 1. The real property and improvements must be located in this state. 2. The real property and improvements must be conveyed unencumbered and in fee simple, except that: (a) The conveyance must include as a deed restriction and protective covenant run…
A.R.S. § 43-1183 Credit for contributions to school tuition organization
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A. Beginning from and after June 30, 2006, a credit is allowed against the taxes imposed by this title for the amount of voluntary cash contributions made by the taxpayer during the taxable year to a school tuition organization that is certified pursuant to chapter 15 of this tit…
A.R.S. § 43-1184 Credit for contributions to school tuition organization; displaced students; students with disabilities
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A. Beginning from and after June 30, 2009, a credit is allowed against the taxes imposed by this title for the amount of voluntary cash contributions made by the taxpayer during the taxable year to a school tuition organization that is certified pursuant to chapter 15 of this tit…