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16 chapters · 269 sections in this title.
A.R.S. § 43-301 Individual returns; definition
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A. A full-year or part-year resident individual shall file a return with the department if, for the taxable year, the individual's gross income was greater than the amount of the standard deduction allowed under subsection 43-1041, subsection A as adjusted for inflation pursuant …
A.R.S. § 43-302 Arizona small business income tax return; election; revocation
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A. For taxable years beginning from and after December 31, 2020, a small business taxpayer may elect to file a return for the taxable year with the department to report that small business taxpayer's share of Arizona small business gross income. The election shall be made separat…
A.R.S. § 43-303 Returns by agent or guardian
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If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of the taxpayer.
A.R.S. § 43-304 Fiduciary returns
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A. Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make a return for any of the following taxpayers for whom the fiduciary acts: 1. Every individual who is required to file an individual income ta…