Title 43, Taxation of Income
16 chapters · 269 sections in this title.
A.R.S. § 43-1201 Organizations exempt from tax
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(Caution: 1998 Prop. 105 applies) A. Except as otherwise provided in this chapter, the following organizations are exempt from the taxes imposed under this title: 1. Organizations that are exempt from federal income tax under section 501 of the internal revenue code. 2. Insurance…
A.R.S. § 43-1202 Feeder organizations not exempt from tax; definition
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A. An organization that is operated for the primary purpose of carrying on a trade or business for profit is not exempt under any provision of this chapter on the ground that all of its profits are payable to one or more organizations exempt under this section from taxation. B. F…
A.R.S. § 43-1212 Denial of exempt status due to prohibited transactions; restoration of exempt status
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A. An organization that is denied exemption from federal income tax for engaging in prohibited transactions as provided by section 503 of the internal revenue code is also denied exemption under section 43-1201. The denial applies to taxable years after the taxable year during wh…
A.R.S. § 43-1231 Taxation of unrelated business income
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Any organization, trust or church or a convention or association of churches that is exempt, except as provided in this section, from taxation under this title by reason of section 43-1201 is subject to the tax imposed under section 43-1111 on its unrelated business taxable incom…
A.R.S. § 43-1241 Returns of unrelated business income
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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 penalties of perjury in the form prescribed by the department on or before the fifteenth day of the fifth month…
A.R.S. § 43-1242 Information returns of tax-exempt organizations; definition
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A. Every organization that is exempt under section 43-1201, subsection B shall annually file a return with the department on a form prescribed by the department on or before the fifteenth day of the fifth month after the close of the taxable year. The return shall include: 1. The…