16 chapters · 269 sections in this title.
A.R.S. § 43-1601 Definitions
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In this chapter, unless the context otherwise requires: 1. "Allocate" includes reserving money for an award of a multiyear educational scholarship or tuition grant for a specific student. 2. "Fiscal year" means the fiscal year of the state as prescribed in section 35-102. 3. "Qua…
A.R.S. § 43-1602 Certification as a school tuition organization
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A. A nonprofit organization in this state that is exempt or has applied for exemption from federal taxation under section 501(c)(3) of the internal revenue code may apply to the department of revenue for certification as a school tuition organization, and the department shall cer…
A.R.S. § 43-1603 Operational requirements for school tuition organizations; notice; qualified schools
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A. A certified school tuition organization must be established to receive contributions from taxpayers for the purposes of income tax credits under sections 43-1089 and 43-1089.03 and to pay educational scholarships or tuition grants to allow students to attend any qualified scho…
A.R.S. § 43-1604 Annual report; posting
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A. On or before September 30 of each year, each school tuition organization shall report electronically to the department, in a form prescribed by the department, the following information, separately compiled and identified for the purposes of sections 43-1089 and 43-1089.03: 1.…