reglab/housing_qa huggingface dataset:
AZ Rev Stat § 43-309 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-309 - Joint returns of husband and wife

43-309.  Joint returns of husband and wife If a husband and wife are required to file a return pursuant to section 43-301,  they may file a joint return under the following conditions: 1. A joint return shall not be made if husband and wife have different taxable years. If such taxable years begin on the same day and end on different days because of the death of either or of both,  the joint return may be made with respect to the taxable year of each. Such an exception does not apply if the surviving spouse remarried before the close of the surviving spouse's taxable year or if the taxable year of either spouse is a fractional part of a year under section 43-931. 2. In the case of the death of one or both spouses,  the joint return with respect to the decedent may be made only by the decedent's executor or administrator,  except that in the case of the death of one spouse the joint return may be made by the surviving spouse with respect to both the surviving spouse and the decedent if all of the following apply: (a) A return for the taxable year has not been made by the decedent. (b) An executor or administrator has not been appointed. (c) An executor or administrator is not appointed before the last day prescribed by law for filing the return of the surviving spouse. If an executor or administrator of the decedent is appointed after the making of the joint return by the surviving spouse,  the executor or administrator may disaffirm the joint return by making,  within one year after the last day prescribed by law for filing the return of the surviving spouse,  a separate return for the taxable year of the decedent with respect to which the joint return was made,  in which case the return made by the survivor shall constitute the survivor's separate return. 3. For the purposes of this section,  the status as husband and wife of two individuals having taxable years beginning on the same day shall be determined: (a) If both have the same taxable year,  as of the close of such year. (b) If one dies before the close of the taxable year of the other,  as of the time of such death.
AZ Rev Stat § 43-312 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-312 - Information return of sales; nonresident real estate transactions; escrow agents; reports

43-312.  Information return of sales;  nonresident real estate transactions;  escrow agents;  reports A. A person licensed under section 6-813 to conduct escrow business for the purchase and sale of real property located in this state shall file an information return of sales of real property located in this state that are reported pursuant to federal reporting requirements under section 6045(e) of the internal revenue code. The person shall file the information return required by this subsection: 1. On or before the thirty-first day of March with respect to sales of real property located in this state that are closed on or before December 31 of the preceding calendar year. 2. Using the same form and format of the return filed with the internal revenue service under section 6045(e) of the internal revenue code. B. On or before June 30,  2020,  the department shall report to the joint legislative budget committee and the governor's office of strategic planning and budgeting on the estimated amount of capital gains tax paid by nonresidents of this state on real estate transactions in this state from the most recent year before tax year 2019 based on available data from the internal revenue service. On or before June 30 of each year,  the department shall estimate and report to the joint legislative budget committee and the governor's office of strategic planning and budgeting on the amount of revenue collected from the sale of real estate by nonresidents that is attributed to the information return prescribed by this section in the prior tax year.
AZ Rev Stat § 43-321 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-321 - Information required in returns

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.
AZ Rev Stat § 43-322 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-322 - Signature presumed to be taxpayer's

43-322.  Signature presumed to be taxpayer's The fact that an individual's name is signed to a return,  statement or other document filed,  or that the return,  statement or document is signed,  subscribed or verified in a manner prescribed by the department pursuant to section 42-1105,  subsection B,  shall be a presumption of fact that the return,  statement or other document was actually signed by him.
AZ Rev Stat § 43-324 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-324 - Rounding to the nearest dollar

43-324.  Rounding to the nearest dollar The department may round fractional dollars to the nearest whole dollar and may require the taxpayer to do so in preparing any return under this title.
AZ Rev Stat § 43-325 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-325 - Time for filing returns

43-325.  Time for filing returns Unless otherwise indicated:  1. Returns made on the basis of the calendar year shall be filed on or before the fifteenth day of April following the close of the calendar year. 2. Returns made on the basis of a fiscal year shall be filed on or before the fifteenth day of the fourth month following the close of the fiscal year. 3. For taxable years beginning from and after December 31,  2015,  partnership returns are due on or before the fifteenth day of the third month following the close of the taxable year.
AZ Rev Stat § 43-328 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-328 - Returns filed by persons outside the United States

43-328.  Returns filed by persons outside the United States If it is determined by the department,  under regulations prescribed by it,  that by reason of an individual being outside the United States,  it is impossible or impractical to perform any one or more of the acts specified in this title,  then in determining under this title whether the act was performed within the prescribed time,  in respect of any liability for taxes,  interest or penalties affected by the failure to perform the act within such time and in determining the amount of any credit or refund,  including interest,  affected by such failure,  there shall be disregarded the period such person was thus unable to conform to the provisions of this title.
AZ Rev Stat § 43-381 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-381 - Confidentiality of information if returns prepared by person other than taxpayer; violation; classification

43-381.  Confidentiality of information if returns prepared by person other than taxpayer;  violation;  classification A. Except as otherwise provided in section 42-2003 and excluding authorized agents of the department and of the United States internal revenue service,  a person who prepares at the request of a taxpayer any report or return required under this title or who receives information from such taxpayer in order to prepare any such report or return shall not disclose to any other person in any manner except by the express permission of the taxpayer any of the information received from such taxpayer. B. Any disclosure or use of such information other than in preparing such report or return in violation of this section is a class 1 misdemeanor.
AZ Rev Stat § 43-382 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-382 - Solicitation of return preparation prohibited; classification

43-382.  Solicitation of return preparation prohibited;  classification It is a class 1 misdemeanor for any person to solicit preparation of returns or reports required by this title by offering or giving cash or credit to the taxpayer directly or indirectly based upon all or part of an anticipated refund to the taxpayer indicated by the report or return,  or to require by any contract,  agreement or pledge an assignment or other transfer of all or any part of an anticipated refund to the taxpayer as indicated by the report or return.
AZ Rev Stat § 43-402 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-402 - Definition of "employer"

43-402.  Definition of " employer"  For the purposes of this article,  " employer"  means the person for whom an individual performs or performed any service of whatever nature,  as the employee of such person including any officer or department of the state,  any political subdivision or agency of the state,  any city organized under a charter or any political body not a subdivision or agency of the state,  except that if the person for whom the individual performs or performed the services does not have control of the payment of the wages for such services,  " employer"  means the person having control of the payment of such wages.
AZ Rev Stat § 43-403 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-403 - Employment excluded from withholding

43-403.  Employment excluded from withholding A. No amount shall be deducted or retained from: 1. Wages or salary paid to an employee of a common carrier when such employee is a nonresident of this state as defined in section 43-104 and regularly performs services both within and without this state. 2. Wages paid for domestic service in a private home. 3. Wages paid for casual labor not in the course of the employer's trade or business. 4. Wages paid to part-time or seasonal employees whose services to the employer consist solely of labor in connection with the planting,  cultivating,  harvesting or field packing of seasonal agricultural crops,  except such employees whose principal duties are operating any mechanically-driven device in such operations. 5. Wages or salary paid to a nonresident of this state who is: (a) An employee of an individual,  fiduciary,  partnership,  corporation or limited liability company having property,  payroll and sales in this state,  or of a related entity having more than fifty per cent direct or indirect common ownership. (b) Physically present in this state for less than sixty days in a calendar year for the purpose of performing a service that will benefit the employer or the related entity. For purposes of determining the number of days of service in this state,  days spent in the following activities are not included: (i) In transit. (ii) Engaging in personal activities. (iii) Participating in training or professional development activities or attending meetings that are not directly connected to the Arizona operations of the employer or the related entity. 6. Wages or salary paid to a nonresident who is in this state on a temporary basis for the purpose of performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130. B. In addition to the exemptions from the withholding provisions contained in subsection A of this section,  because of the temporary nature of such employment,  no amount shall be deducted or retained from wages paid to a nonresident of this state engaged in any phase of motion picture production when,  prior to the time of payment of such wages,  an application is made by the employer to the department,  on forms prescribed by the department,  for an exemption from the withholding provisions of this section and the department determines that the nonresident would be allowed a credit under section 43-1096 against all of the taxes upon such wages imposed by this chapter. C. Subsection A,  paragraph 5 of this section does not apply to a nonresident employee who is in this state solely for athletic or entertainment purposes. D. Notwithstanding subsection A,  paragraph 5 of this section: 1. The nonresident employee may elect to have withholding deducted in the manner prescribed by section 43-401,  subsection E and the employer shall withhold tax pursuant to that election. 2. The employer may elect to withhold tax from the nonresident employee before the sixty-day limitation has elapsed.
AZ Rev Stat § 43-404 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-404 - Extension of withholding to military retirement pensions and to other annuities; definition

43-404.  Extension of withholding to military retirement pensions and to other annuities;  definition A. For the purposes of this title,  any payment of an amount as retired or retainer pay for service in the military or naval forces of the United States,  or payments received under the United States civil service retirement system from the United States government service retirement and disability fund,  if at the time the payment is made a request by the individual that such pay be subject to withholding under this section is in effect,  shall be treated as if it were a payment of wages by an employer to an employee for a payroll period. In addition,  a payment of any other annuity to an individual,  if at the time the payment is made a request by the individual that such annuity be subject to withholding under this section is in effect,  shall be treated as if it were a payment of wages by an employer to an employee for a payroll period. B. A request that retired or retainer pay or an annuity be subject to withholding under this section shall be made by the payee in writing to the person making the annuity payments and shall be accompanied by a form,  prescribed by the department,  executed in accordance with section 43-401,  subsection E. Such a request may be terminated by furnishing to the person making the payment a written statement of termination. C. For the purposes of this section,  " annuity"  means any amount paid to an individual as a pension or annuity,  but only to the extent that the amount is includible in the Arizona gross income of such individual.
AZ Rev Stat § 43-405 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-405 - Extension of withholding to gambling winnings

43-405.  Extension of withholding to gambling winnings A. For the purposes of this title,  payments of prize winnings that are subject to federal withholding pursuant to section 1441 or section 3402(q) of the internal revenue code by any of the following shall be treated as if they were payments of wages by an employer to employees for a payroll period: 1. The Arizona state lottery commission under title 5,  chapter 5.1. 2. A permittee conducting horse or dog racing under title 5,  chapter 1. B. The lottery commission and permittees shall deduct and withhold from each payment of prize winnings made to an individual an amount equal to twenty percent of the amount withheld pursuant to section 1441 or section 3402(q) of the internal revenue code and pay that amount to the department pursuant to this article.
AZ Rev Stat § 43-406 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-406 - Extension of withholding to premature withdrawals of state and local government retirement contributions

43-406.  Extension of withholding to premature withdrawals of state and local government retirement contributions For the purposes of this title and except for eligible rollover distributions transferred to an eligible retirement plan pursuant to section 401(a)(31) of the internal revenue code,  amounts withdrawn from the state retirement system,  the elected officials' retirement plan or a county or city retirement plan by an employee upon termination of employment prior to retirement shall be treated as if the withdrawn amounts are payment of wages by an employer to an employee and shall be subject to withholding. The amount withheld by the retirement plan or system at the time of withdrawal shall be equal to five per cent of the total amount withdrawn.
AZ Rev Stat § 43-407 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-407 - Extension of withholding to unemployment compensation payments

43-407.  Extension of withholding to unemployment compensation payments A. For the purposes of this title,  any payment of unemployment compensation to an individual who has made an election to have state income tax withheld as specified in section 23-792,  subsection A,  paragraph 4,  shall be treated as a payment of wages by an employer to an employee for a payroll period. The amount withheld at the time of payment shall be ten per cent of federal income tax deducted and withheld. B. An election that unemployment compensation payments be subject to withholding under this section shall be made by the payee in writing to the person making unemployment compensation payments and shall be accompanied by a form as prescribed by the department. A request to terminate withholding may be submitted at any time by the payee and shall be in writing to the payor.
AZ Rev Stat § 43-408 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-408 - Voluntary withholding on out-of-state wages

43-408.  Voluntary withholding on out-of-state wages A. If a resident of this state is employed outside the state,  the person may request the employer to withhold taxes pursuant to this article on wages earned for the services performed outside the state. B. If the employee and employer agree to the voluntary withholding of tax,  in a manner prescribed by the department,  the employee and employer are subject to this chapter as if the employer were required to withhold taxes.
AZ Rev Stat § 43-409 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-409 - Job creation withholdings clearing account

43-409.  Job creation withholdings clearing account A. The job creation withholdings clearing account is established consisting of the sum of $21, 500, 000 in fiscal year 2018-2019 and $15, 500, 000 in each fiscal year after fiscal year 2018-2019. B. On the twentieth day of each month,  the state treasurer shall credit the following amounts from the clearing account: 1. To the Arizona commerce authority fund established by section 41-1506,  one-twelfth of the annual sum of $10, 000, 000 in each fiscal year. 2. To the Arizona competes fund established by section 41-1545.01,  one-twelfth of the annual sum of $11, 500, 000 in fiscal year 2018-2019 and $5, 500, 000 in each fiscal year after fiscal year 2018-2019.
AZ Rev Stat § 43-411 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-411 - Employer entitled to address of employee

43-411.  Employer entitled to address of employee When necessary to make effective the provisions of this chapter,  the name and address of the recipient of income shall be furnished upon demand of the person paying the wages. The department shall furnish the person paying the wages with forms to be signed by the person from whom the tax is being withheld. Such forms shall provide for the information the department deems necessary.
AZ Rev Stat § 43-412 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-412 - Returns of withholding to be filed with department

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.
AZ Rev Stat § 43-413 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-413 - Statement of withholding to employees

43-413.  Statement of withholding to employees The employer,  within thirty-one days after the end of each calendar year,  shall furnish each employee with either a statement of the amount withheld during the previous tax year,  showing the gross earnings and the amount of tax withheld or,  if the termination of employment is before the end of the year,  within fifteen days after the termination of employment,  a summary statement showing the total earnings for the tax year and the amount of taxes withheld from compensation.
AZ Rev Stat § 43-414 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-414 - Liability for failure to withhold

43-414.  Liability for failure to withhold The employer shall be liable to the department for the payment of the tax required to be deducted and withheld under this chapter,  and the employee shall not be liable for the amount of any such payment nor shall the employer be liable to any person or any employee for the amount of any such payment. For the purpose of making penalty sections of this title applicable,  any amount deducted or required to be deducted and remitted to the department under this chapter shall be considered the tax of the employer and with respect to such amounts he shall be considered as a taxpayer.
AZ Rev Stat § 43-415 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-415 - Withholdings as trust fund for state

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.
AZ Rev Stat § 43-416 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-416 - Failure to remit withholding; classification

43-416.  Failure to remit withholding;  classification Any employer entrusted with or having in his control any tax required to be collected or withheld and constituting a " special fund in trust for this state"  pursuant to section 43-415,  who fraudulently appropriates,  or secretes with a fraudulent intent to appropriate,  to any use or purpose not in the due and lawful execution of the trust,  pursuant to this article or any portion is guilty of a class 4 felony.
AZ Rev Stat § 43-417 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-417 - Withholding without resort to legal action

43-417.  Withholding without resort to legal action Any person required to withhold and transmit any amount pursuant to this chapter shall comply with the requirement without resort to any legal or equitable action in a court of law or equity.