A.R.S. § 43-1134 — Arizona Code / Title 43 / Chapter 11 / Article 4 / Section 1134
43-1134 Allocation of nonbusiness income
Status: in_force

43-1134. Allocation of nonbusiness income

Rents and royalties from real or tangible personal property, capital gains, interest, dividends or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in sections 43-1135 through 43-1138.
A.R.S. § 43-581 — Arizona Code / Title 43 / Chapter 5 / Article 6 / Section 581
43-581 Payment of estimated tax; rules; penalty; forms
Status: in_force

43-581. Payment of estimated tax; rules; penalty; forms

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 whose Arizona gross income was greater than $75,000 in the preceding taxable year or $150,000 in the preceding taxable year if a joint return is filed shall make payments of estimated tax during the individual's taxable year.  The amount of the payments of estimated tax shall be an amount that reasonably reflects a taxpayer's Arizona income tax liability that will be unpaid at the end of the taxpayer's taxable year. This amount shall be paid in four installments on or before the due dates established by the internal revenue code and shall total, when combined with the taxpayer's withholding tax, at least ninety percent of the tax due for the current taxable year or one hundred percent of the tax due for the preceding taxable year.

B. Any other individual who is subject to the tax imposed by this title may make payments of estimated tax during the individual's taxable year.  The amount of any estimated tax payments for the taxable year shall be an amount that reasonably reflects a taxpayer's Arizona income tax liability that will be unpaid at the end of the taxpayer's taxable year.

C. For taxable years beginning from and after December 31, 2021, an entity that is treated as a partnership or S corporation for federal income tax purposes, that elects to pay the tax under section 43-1014 and whose taxable income for the taxable year exceeds $150,000 in the preceding taxable year shall make payments of estimated tax during the taxable year in a manner that is consistent with the manner prescribed in this section for individuals.

D. The department shall prescribe rules for the payments of estimated tax that shall provide for estimated payments in a manner similar to the manner prescribed in the internal revenue code.

E. If the taxpayer does not pay the estimated tax required by subsection A or C of this section on or before the prescribed dates, there is assessed and the department shall collect a penalty on the unpaid amount as prescribed by section 42-1125, subsection Q. Penalties or interest shall not be assessed or collected if either of the following applies:

1. The estimated tax payments made pursuant to this section are allowable exceptions under section 6654 of the internal revenue code.

2. The taxpayer's Arizona income tax liability due on the taxpayer's return is less than $1,000. For the purposes of this paragraph, "Arizona income tax liability due on the taxpayer's return" means the amount of tax due on the return minus the amount of Arizona income tax withheld and tax credits claimed by the taxpayer.

F. The department shall make available suitable forms and instructions to taxpayers who make estimated tax payments pursuant to this article.
A.R.S. § 43-303 — Arizona Code / Title 43 / Chapter 3 / Article 1 / Section 303
43-303 Returns by agent or guardian
Status: in_force

43-303. Returns by agent or guardian

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. § 43-415 — Arizona Code / Title 43 / Chapter 4 / Article 2 / Section 415
43-415 Withholdings as trust fund for state
Status: in_force

43-415. Withholdings as trust fund for state

Whenever any employer is required to collect or withhold the tax imposed by this title from any employee and to pay such tax over to the department, the amount of tax so collected or withheld shall be held to be a special fund in trust for this state. The amount of such fund shall be assessed, collected and paid in the same manner and subject to the same provisions, limitations and penalties as are applicable with respect to the taxes from which such fund arose.
A.R.S. § 43-1130 — Arizona Code / Title 43 / Chapter 11 / Article 3 / Section 1130
43-1130 Amortization of the cost of child care facilities
Status: in_force

43-1130. Amortization of the cost of child care facilities

A. At the election of any corporate taxpayer operating a child care facility for the purpose of making profit, any expenditure made to purchase, construct, renovate or remodel child care facilities or equipment shall be allowable as a subtraction ratably over a period of sixty months, beginning with the month in which the property is placed in service.

B. At the election of a taxpayer operating a child care facility within this state primarily for the children of employees of the taxpayer, any expenditure made to acquire, construct, renovate or remodel the child care facility or equipment is allowable as a subtraction ratably over a period of twenty-four months beginning with the month in which the property is placed in service.

C. The subtraction provided by this section shall be in lieu of any allowance for the exhaustion, wear and tear of such property used in a trade or business or of property held for the production of income, including a reasonable allowance for obsolescence pursuant to section 167 or 188 of the internal revenue code.

D. In the case of a partnership, joint venture or other pooled investment or joint ownership of child care property each participating corporate owner may claim the pro rata share of the subtraction based on the corporate ownership interest in the property. The total of the subtractions allowed all such owners of the property shall not exceed the amount that would have been allowed for a sole owner of the property.
A.R.S. § 43-431 — Arizona Code / Title 43 / Chapter 4 / Article 3 / Section 431
43-431 Amounts withheld considered part payment of tax
Status: in_force

43-431. Amounts withheld considered part payment of tax

The amounts deducted from the wages of an employee during any calendar year in accordance with the provisions of this chapter shall be considered to be paid in part payment of the tax on such employee's taxable income for his tax year which begins within such calendar year, and the return made by the employer pursuant to section 43-412 may be accepted by the department as prima facie evidence of the amounts so deducted from his wages.
A.R.S. § 43-419 — Arizona Code / Title 43 / Chapter 4 / Article 2 / Section 419
43-419 Electronic remittance and filing required by payroll service company; penalty; definitions
Status: in_force

43-419. Electronic remittance and filing required by payroll service company; penalty; definitions

A. For withholding tax returns due to be filed from and after May 31, 2011, a payroll service company remitting amounts due as prescribed in section 43-401, subsection C on behalf of a client shall make all payments electronically.  If a payroll service company remits a payment in a manner other than electronically, the payroll service company shall pay a penalty in the amount of twenty-five dollars per client, per payment, unless it is shown that the failure to pay electronically is due to reasonable cause and not due to wilful neglect.

B. For withholding tax returns due to be filed from and after May 31, 2011, a payroll service company reconciling amounts payable during the preceding quarter in accordance with section 43-401, subsection C on behalf of a client shall file all required quarterly returns electronically. If a payroll service company files a required quarterly return in a manner other than electronically, the payroll service company shall pay a penalty in the amount of twenty-five dollars per client, per return, unless it is shown that the failure to file electronically is due to reasonable cause and not due to wilful neglect.

C. For withholding tax returns due to be filed from and after May 31, 2011, a payroll service company filing an annual payment return as allowed by rule and in accordance with section 43-401, subsection C on behalf of a client shall file all required annual returns electronically.  If a payroll service company files a required annual return in a manner other than electronically, the payroll service company shall pay a penalty in the amount of twenty-five dollars per client, per return, unless it is shown that the failure to file electronically is due to reasonable cause and not due to wilful neglect.

D. For the purposes of this section, "client", "payroll service company" and "person" have the same meanings prescribed in section 43-418.
A.R.S. § 43-412 — Arizona Code / Title 43 / Chapter 4 / Article 2 / Section 412
43-412 Returns of withholding to be filed with department
Status: in_force

43-412. Returns of withholding to be filed with department

A. Every employer at the time of filing a reconciliation pursuant to section 43-401, subsection C shall deliver to the department a return in the form prescribed by the department showing the total amount of wages, salaries, bonuses or other emoluments paid to employees, the amount deducted pursuant to this chapter and such other information as the department may require.  The employer shall advise the employee of the amount of monies withheld, in accordance with such rules as the department may prescribe, using printed forms furnished by the department for such purposes or, when requested by the employer, on forms approved by the department.

B. The employer shall make an annual return for the calendar year to the department on forms provided by it summarizing the total compensation paid and the tax withheld for each employee during the calendar year and shall file the return with the department on or before January 31 of the year following the year for which the report is made. The department may extend the filing deadline on a showing of good cause by the employer. The return required by this section shall contain or be verified by a written declaration that it is made under the penalties of perjury.
A.R.S. § 43-434 — Arizona Code / Title 43 / Chapter 4 / Article 3 / Section 434
43-434 Exemption in case of nonresident employees
Status: in_force

43-434. Exemption in case of nonresident employees

In the case of nonresident employees who are residents of another state and are allowed a tax credit for income taxes paid to their state of residency or domicile under the provisions of section 43-1096, sufficient in amount to offset the tax required by this chapter to be withheld from the wages of an employee, the department may by rules and regulations relieve the employers of such employees from withholding requirements of this chapter with respect to such employees.
A.R.S. § 43-211 — Arizona Code / Title 43 / Chapter 2 / Article 1 / Section 211
43-211 I didn't pay enough fund
Status: in_force

43-211. I didn't pay enough fund

A. The I didn't pay enough fund is established consisting of monies received pursuant to section 43-621.

B. The director of the department of revenue shall administer the fund.  On notice from the director, the state treasurer shall invest and divest monies in the fund as provided by section 35-313, and monies earned from investment shall be credited to the fund.

C. The department of revenue shall use the monies in the fund for the administrative costs of this section, except that administrative costs may not exceed ten per cent of the monies in the fund. Any unexpended monies revert to the state general fund at the close of the fiscal year.
A.R.S. § 43-321 — Arizona Code / Title 43 / Chapter 3 / Article 2 / Section 321
43-321 Information required in returns
Status: in_force

43-321. Information required in returns

Each return required to be filed under this title shall contain the following:

1. It shall contain or be verified by a declaration that it is made under penalties of perjury. The declaration shall be written or in a form prescribed by the department pursuant to section 42-1105, subsection B or section 42-1131.

2. A specific statement of the items of the taxpayer's gross income and the adjustments, deductions and credits allowed by this title.

3. Such other information as the department may by rule prescribe for the purpose of carrying out the provisions of this title.
A.R.S. § 43-941 — Arizona Code / Title 43 / Chapter 9 / Article 4 / Section 941
43-941 Allocation in the case of affiliated taxpayers
Status: in_force

43-941. Allocation in the case of affiliated taxpayers

A. In any case of two or more persons, organizations, trades or businesses, whether or not organized in the United States and whether or not affiliated, owned or controlled directly or indirectly by the same interests, the department may distribute, apportion or allocate gross income, deductions, credits or allowances between or among such taxpayers, if it determines that such distribution, apportionment or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any such taxpayers.

B. For the purpose of enforcing this section, the department may require the filing of a combined report and such other information as it deems necessary unless the taxpayer has elected or is required to file a consolidated return pursuant to section 43-947.
A.R.S. § 43-922 — Arizona Code / Title 43 / Chapter 9 / Article 2 / Section 922
43-922 Payment or refund of tax when law changed
Status: in_force

43-922. Payment or refund of tax when law changed

If any tax which has been paid under the law applicable to the first calendar year exceeds the tax imposed by section 43-921, the excess shall be refunded or credited to the taxpayer. Any tax in addition to that paid under the law applicable to the first calendar year made necessary by such section is immediately due and payable upon notice and demand from the department.
A.R.S. § 43-951 — Arizona Code / Title 43 / Chapter 9 / Article 5 / Section 951
43-951 Assessment against transferee for tax
Status: in_force

43-951. Assessment against transferee for tax

The taxes imposed by this title upon any taxpayer other than a transferee, for whose payment any bank or person other than the taxpayer is liable at law or in equity, may be assessed against such bank or person in the same manner as is provided in chapter 5 of this title for the assessment of deficiencies and may be assessed within the periods specified in section 43-953. The provisions of this section and other provisions of this title respecting the collection of taxes shall apply to the collection of such taxes from such bank or person to the same extent and with the same force and effect as though such bank or person were the taxpayer.