Title 43, Taxation of Income
16 chapters · 269 sections in this title.
A.R.S. § 43-1701 Definitions
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In this chapter, unless the context otherwise requires: 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…
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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If an Arizona small business taxpayer makes the election pursuant to section 43-302, there shall be levied, collected and paid for each taxable year on the Arizona small business taxable income taxes as determined in the following manner: 1. For taxable years beginning from and a…
A.R.S. § 43-1721 Additions and subtractions to Arizona small business gross income
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In computing Arizona small business adjusted gross income, the additions and subtractions provided in sections 43-1021 and 43-1022 shall be made but only to the extent the additions and subtractions directly relate to Arizona small business gross income. The subtraction provided …
A.R.S. § 43-1731 Deductions
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Deductions other than those deductions already reflected in the net amounts reported on the federal schedules prescribed in section 43-1701 may not be taken against Arizona small business adjusted gross income in computing Arizona small business taxable income.
A.R.S. § 43-1741 Credit for income taxes paid to other states; definitions
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A. Subject to the following conditions, residents of this state are allowed a credit against the taxes imposed by this chapter for net income taxes imposed by and paid to another state or country on income taxable under this chapter: 1. The credit is allowed only for taxes paid t…
A.R.S. § 43-1742 Individual income tax credits; applicability
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The credits allowed under chapter 10, article 5 of this title are allowed against the tax due under this chapter to the extent the credit is derived from items otherwise included in computing Arizona small business gross income. To the extent the credits allowed by this section e…
A.R.S. § 43-1751 Nonresidents
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Notwithstanding any other law, chapter 10, article 6 of this title applies in the case of nonresidents such that Arizona small business gross income includes only that portion of federal adjusted gross income that represents income from sources within this state. All other provis…