Title 43. Taxation of Income

Chapter 1. Definitions and General Provisions

• Article 1. General Provisions

Chapter 2. Administration

• Article 1. General Administrative Provisions
• Article 2. Income Tax Credit Review
• Article 3. Miscellaneous Provisions

Chapter 3. Returns

• Article 1. Taxpayers Required to File Returns
• Article 2. Form, Place and Time of Filing Returns
• Article 5. Confidentiality

Chapter 4. Withholding

• Article 1. Withholding By Employer
• Article 2. Rights and Duties of Employers
• Article 3. Withholding As Payment of Tax For Employee

Chapter 5. Payment and Collection of Tax

• Article 1. Time and Place For Payment of Tax
• Article 5. Collections
• Article 6. Estimated Tax

Chapter 6. Abatements, Credits and Refunds

• Article 1. Refunds
• Article 3. Other Tax Abatements

Chapter 7. Jeopardy Assessments; Bankruptcy; Receivership

• Article 2. Bankruptcy Or Receivership

Chapter 9. General Accounting Provisions

• Article 1. Accounting Considerations
• Article 2. Change In Law; Effect On Fiscal Year Taxpayer
• Article 3. Returns For a Period of Less Than Twelve Months
• Article 4. Allocation of Income and Deductions By the Department
• Article 5. Transferee Liability
• Article 6. Items Not Deductible

Chapter 10. Individuals

• Article 1. Definitions
• Article 2. Tax Rates and Tables
• Article 3. Adjustments to Arizona Gross Income
• Article 4. Deductions
• Article 5. Credits
• Article 6. Nonresidents

Chapter 11. Corporations

• Article 1. Definitions
• Article 2. Taxes and Rates
• Article 3. Adjustments to Arizona Gross Income
• Article 4. Uniform Division of Income For Tax Purposes Act
• Article 5. Cessation of Corporate Activities
• Article 6. Credits

Chapter 12. Tax Exempt Organizations

• Article 1. Organizations Exempt From Tax
• Article 2. Denial of Exempt Status
• Article 3. Taxation of Unrelated Business Income of Certain Tax Exempt Organizations
• Article 4. Returns of Exempt Organizations

Chapter 13. Estates and Trusts

• Article 1. Definitions
• Article 2. Imposition of Tax Upon Estates and Trusts
• Article 3. Adjustments to Arizona Gross Income
• Article 5. Liability of Fiduciary
• Article 6. Credits

Chapter 14. Partnerships

• Article 1. Definitions
• Article 2. Taxation of Partnerships

Chapter 15. School Tuition Organizations For Corporate Contributions

• Article 1. General Provisions

Chapter 16. School Tuition Organizations For Individual Contributions

• Article 1. General Provisions

Chapter 17. Small Businesses

• Article 1. General Provisions
• Article 2. Tax Rates and Tables
• Article 3. Adjustments to Arizona Small Business Gross Income
• Article 4. Deductions
• Article 5. Credits
• Article 6. Nonresidents