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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 …