Title 43 — Taxation of Income
16 chapters · 269 sections in this title.
A.R.S. § 43-501 When taxes are payable
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The tax imposed under this title shall be paid on the fifteenth day of April following the close of the calendar year or, if the return is made on the basis of a fiscal year, on the fifteenth day of the fourth month following the close of the fiscal year, except that: 1. For an S…
A.R.S. § 43-504 Tax payments made in advance
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Any taxpayer may elect to pay the tax prior to the date prescribed for its payment.
A.R.S. § 43-505 Tax payments made to department; order of crediting
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A. The tax and any interest and penalties shall be paid to the department. Remittances may be in the form of a check payable to the department during such time and under such regulations as the director may prescribe. If a check is not paid by the bank on which it is drawn, the t…
A.R.S. § 43-562 Husband and wife, liability for tax
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The spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on such income is liable for the payment of the taxes imposed by this title on such income. If a joint return is filed, the liability for the tax on the aggr…
A.R.S. § 43-563 Recovery of erroneous refunds
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The department of revenue may recover any refund or credit or any portion which is erroneously made or allowed, together with interest at the rate determined pursuant to section 42-1123 from the date the refund was made or the credit allowed, in an action brought within two years…
A.R.S. § 43-567 Lien for tax on trust income
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A. Upon the recording of an abstract of judgment or a copy thereof by the department with the county recorder of any county for any taxes, interest and penalties due from the grantor of the trust on income of the trust which is taxable to the grantor under chapter 13 of this titl…
A.R.S. § 43-581 Payment of estimated tax; rules; penalty; forms
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A. An individual who is subject to the tax imposed by section 43-1011 and whose Arizona gross income, as defined by section 43-1001, or as described by section 43-1091 in the case of nonresidents, for the taxable year exceeds $75,000 or $150,000 if a joint return is filed and who…
A.R.S. § 43-582 Payment of estimated tax by corporations; penalty; forms
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A. A corporation that is subject to the tax imposed by this title shall pay estimated tax during the corporation's taxable year if the corporation's tax liability under this title for the taxable year is at least one thousand dollars. The tax liability under this title is the exc…
A.R.S. § 43-583 Payment of estimated tax by small business taxpayers; penalty; forms
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B. Except as otherwise provided in this section, the amount of the required annual estimated tax payment is the lesser of: 1. Ninety percent of the tax shown on the return for the taxable year or, if no return is filed, ninety percent of the tax for that year. 2. One hundred perc…