Title 43 — Taxation of Income
16 chapters · 269 sections in this title.
A.R.S. § 43-1701 Definitions
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1. "Arizona small business" means an activity that generates Arizona small business gross income. 2. "Arizona small business adjusted gross income" of a resident taxpayer means the Arizona small business gross income subject to the adjustments provided in article 3 of this chapte…
A.R.S. § 43-1702 Rules
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The department may adopt rules and publish and prescribe forms necessary to administer this chapter.
A.R.S. § 43-1711 Taxes and tax rate
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1. For taxable years beginning from and after December 31, 2020 through December 31, 2021, an amount equal to 3.5% of the Arizona small business taxable income. 2. For taxable years beginning from and after December 31, 2021 through December 31, 2022, an amount equal to 3.0% of t…
A.R.S. § 43-1721 Additions and subtractions to Arizona small business gross income
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[Repealed or reserved.]
A.R.S. § 43-1731 Deductions
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[Repealed or reserved.]
A.R.S. § 43-1741 Credit for income taxes paid to other states; definitions
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1. The credit is allowed only for taxes paid to the other state or country on income that is derived from sources within that state or country and that is taxable under its laws irrespective of the residence or domicile of the recipient. 2. The credit is not allowed if the other …
A.R.S. § 43-1742 Individual income tax credits; applicability
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[Repealed or reserved.]
A.R.S. § 43-1751 Nonresidents
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[Repealed or reserved.]