reglab/housing_qa huggingface dataset:
AZ Rev Stat § 43-1301 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1301 - Definitions; estates and trusts

43-1301.  Definitions;  estates and trusts In this chapter,  unless the context otherwise requires: 1. " Arizona gross income"  means: (a) Of a nonresident estate or trust,  the taxable income from sources within this state for the taxable year,  computed according to the internal revenue code. (b) Of a resident estate or trust,  the taxable income for the taxable year,  computed according to the internal revenue code. 2. " Arizona taxable income"  of a resident or nonresident estate or trust means its Arizona gross income adjusted by the modifications specified in article 3 of this chapter. 3. " Nonresident estate or trust"  means an estate or trust that is not a resident estate or trust. 4. " Resident estate"  means the estate of a decedent who was a resident of this state at the time of death. 5. " Resident trust"  means a trust of which the fiduciary is a resident of this state. If a trust has more than one fiduciary,  the trust is a resident trust if at least one of the fiduciaries is a resident of this state. If a corporate fiduciary engaged in interstate trust administration is the sole fiduciary of a trust,  or is a cofiduciary with a nonresident,  the trust is a resident trust only if the corporate fiduciary conducts the administration of the trust in this state.
AZ Rev Stat § 43-1311 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1311 - Tax imposed on estates and trusts; rates; annual adjustment

43-1311.  Tax imposed on estates and trusts;  rates;  annual adjustment A. Except for trusts that are taxable as partnerships or corporations under the internal revenue code,  the income of estates or of any kind of property held in trust is subject only to the income tax imposed by subsection B of this section.  B. There shall be levied,  collected and paid for each taxable year on the entire taxable income of every resident trust of this state and on the entire taxable income of nonresident trust that is derived from sources within this state taxes determined in the following manner: 1. For taxable years beginning from and after December 31,  2020 through December 31,  2021: If taxable income is: The tax is: $0 $27, 272 2.59% of taxable income $27, 273 $54, 544 $686,  plus 3.34% of the amount  over $27, 272 $54, 545 $163, 632 $1, 571,  plus 4.17% of the  amount over $54, 544  $163, 633 and over $5, 991,  plus 4.50% of the amount  over $163, 632 2. Subject to subsection C of this section,  for taxable years beginning from and after December 31,  2021 through December 31 of the year in which notice is provided to the department pursuant to section 43-244,  subsection A or subsection B,  paragraph 1: If taxable income is: The tax is: $0 $27, 272 2.55% of taxable income $27, 273 and over $695,  plus 2.98% of the amount  over $27, 272 3. Subject to subsection C of this section,  for taxable years beginning from and after December 31 of the year in which notice is provided to the department pursuant to section 43-244,  subsection A or subsection B,  paragraph 1 through December 31 of the year in which notice is provided to the department pursuant to section 43-244,  subsection B,  paragraph 2:  If taxable income is: The tax is: $0 $27, 272 2.53% of taxable income $27, 273 and over $690,  plus 2.75% of the amount  over $27, 272 4. For taxable years beginning from and after December 31 of the year in which notice is provided to the department pursuant to section 43-244,  subsection B,  paragraph 2,  the tax is 2.5% of taxable income. C. For each taxable year beginning from and after December 31,  2020,  the department shall adjust the income dollar amount for each rate bracket prescribed by subsection B,  paragraphs 2 and 3 of this section,  as applicable,  according to the average annual change in the metropolitan Phoenix consumer price index published by the United States department of labor,  bureau of labor statistics. The revised dollar amounts shall be raised to the nearest whole dollar. The income dollar amounts for each rate bracket may not be revised below the amounts prescribed in the prior taxable year.
AZ Rev Stat § 43-1314 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1314 - Charge for estate or trust taxes upon estate or trust

43-1314.  Charge for estate or trust taxes upon estate or trust Taxes on income of an estate or trust which is taxable to the estate or trust are a charge upon the estate or trust and shall be paid by the fiduciary.
AZ Rev Stat § 43-1315 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1315 - Liability of beneficiaries for trust taxes

43-1315.  Liability of beneficiaries for trust taxes If for any reason the taxes imposed on income of a trust are not paid when due and remain unpaid when such income is distributable to the beneficiaries,  or if the income is distributable to the beneficiaries before the taxes are due and the taxes are not paid when due,  such income shall be taxable to the beneficiaries when distributable to them,  except that in the case of nonresident beneficiaries such income shall be taxable only to the extent it is derived from sources within this state.
AZ Rev Stat § 43-1361 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1361 - Certificate of payment of taxes

43-1361.  Certificate of payment of taxes If the value of the assets of an estate at the death of the decedent exceeds twenty thousand dollars and if any beneficiary is a nonresident,  the final account of the fiduciary shall not be allowed by the probate court unless the fiduciary obtains from the department and files with the court a certificate to the effect that all taxes imposed by this title upon the estate or decedent which have become payable have been paid,  and that all taxes which may become due are secured by bond,  deposit or otherwise.
AZ Rev Stat § 43-1362 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1362 - Request for certificate

43-1362.  Request for certificate Within thirty days after receiving a request for a certificate,  the department shall either issue the certificate or notify the person requesting the certificate of the amount of tax that shall be paid or the amount of bond,  deposit or other security that shall be furnished as a condition of issuance of the certificate.
AZ Rev Stat § 43-1363 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1363 - Effect of certificate

43-1363.  Effect of certificate The certificate of the department shall not relieve the estate for which the fiduciary acts of liability for any taxes which may become due from the decedent or estate under this title after the issuance of the certificate. It also shall not relieve the fiduciary of the liability imposed by section 43-1364.
AZ Rev Stat § 43-1364 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1364 - Liability of fiduciary for nonpayment of estate or trust taxes

43-1364.  Liability of fiduciary for nonpayment of estate or trust taxes Every fiduciary who knowingly pays in whole or in part any claim,  other than claims for taxes,  expenses of administration,  funeral expenses,  expenses of last illness and family allowance,  against the person,  estate or trust for whom or for which the fiduciary acts or who makes any distribution of the assets of the person,  estate,  other than estates allowed by law to be set aside to a surviving spouse or minor children,  or trust,  before the fiduciary satisfies and pays taxes,  interest and penalties,  except penalties due from a decedent,  which are imposed by this title on the person,  estate or trust for whom or for which the fiduciary acts and which are known by such fiduciary to constitute a claim against such person,  estate or trust or which are known by such fiduciary to constitute a lien or charge on or against the assets of such person,  estate or trust,  is personally liable to the state for the taxes,  interest and penalties to the extent of such payments and distributions.
AZ Rev Stat § 43-1365 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1365 - Request for prompt assessment

43-1365.  Request for prompt assessment In the case of income received or accrued during the lifetime of a decedent,  or by the decedent's estate during the period of administration,  the department shall send by physical mail or e-mail notices proposing to assess the tax and shall commence any proceeding in court without assessment for the collection of the tax within eighteen months after the fiduciary of the estate or any other person who is liable for the tax or any portion of the tax files a written request after the return is filed. After filing the request,  a fiduciary may consent in writing to waive the limitation under this section.
AZ Rev Stat § 43-1366 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1366 - Notice of fiduciary relationship

43-1366.  Notice of fiduciary relationship On giving notice to the department,  any person acting in a fiduciary capacity shall assume the duties,  rights and privileges of a taxpayer with respect to any tax imposed by this title. A person assumes these fiduciary duties until the person gives notice to the department that the fiduciary capacity is terminated.
AZ Rev Stat § 43-1401 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1401 - Definitions

43-1401.  Definitions In this chapter,  unless the context otherwise requires: 1. " Arizona gross income"  of a partnership means its taxable income for the year,  computed according to subtitle A,  chapter 1,  subchapter K of the internal revenue code,  exclusive of items requiring separate computation under section 43-1412,  paragraphs 1 through 16. For purposes of this title the provisions relating to interest on investment indebtedness contained in section 163(d) of the internal revenue code shall not apply. 2. " Arizona taxable income"  of a partnership means its Arizona gross income adjusted by the modifications specified in sections 43-1021 and 43-1022 and section 43-1414,  subsection A.
AZ Rev Stat § 43-1411 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1411 - Partnership, individual partnership liability

43-1411.  Partnership,  individual partnership liability An individual carrying on a business in partnership shall be liable for income tax only in his individual capacity.
AZ Rev Stat § 43-1412 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1412 - Partner's distributive share

43-1412.  Partner's distributive share In computing taxable income of each partner,  he shall include,  whether or not distribution is made to him,  his distributive share of the partnership's: 1. Gains and losses from sales or exchanges of capital assets computed pursuant to the internal revenue code. 2. Gains and losses from sales or exchanges of property described in section 1231 of the internal revenue code,  relating to certain property used in a trade or business and involuntary conversions. 3. Dividends with respect to which there is provided an exclusion under section 116 or a deduction under subtitle A,  chapter 1,  subchapter B,  part VIII of the internal revenue code. 4. Income taxes imposed by and paid to another state or country. 5. Additional first year depreciation computed pursuant to section 179 of the internal revenue code. 6. Recoveries of bad debts,  prior taxes and delinquency amounts pursuant to section 111 of the internal revenue code. 7. Gains and losses from wagering transactions pursuant to section 165(d) of the internal revenue code. 8. Soil and water conservation expenditures pursuant to section 175 of the internal revenue code. 9. Nonbusiness expenses as described in section 212 of the internal revenue code. 10. Expenses for care of certain dependents pursuant to section 214 of the internal revenue code. 11. Payments pursuant to section 215 of the internal revenue code. 12. Amounts representing taxes and interest paid to cooperative housing corporations pursuant to section 216 of the internal revenue code. 13. Intangible drilling and development costs pursuant to section 263(c) of the internal revenue code. 14. Certain mining exploration expenditures pursuant to section 617 of the internal revenue code. 15. Income,  gain or loss to the partnership under section 751(b) of the internal revenue code. 16. Any items of income,  gain,  loss or deduction subject to a special allocation under the partnership agreement which differs from the allocation of partnership taxable income or loss generally. 17. Arizona taxable income.
AZ Rev Stat § 43-1413 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1413 - Year in which partnership income is includible

43-1413.  Year in which partnership income is includible In computing the taxable income of a partner for a taxable year the inclusions required by section 43-1412 with respect to a partnership shall be based on the income,  gain,  loss,  deduction or credit of the partnership for any taxable year of the partnership ending within or with the taxable year of the partner.
AZ Rev Stat § 43-1501 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1501 - Definitions

43-1501.  Definitions In this chapter,  unless the context otherwise requires: 1. " Allocate"  includes reserving money for an award of a multiyear educational scholarship or tuition grant for a specific student. 2. " Custodian"  means a resident of this state who is a parent or an authorized out-of-home care provider or,  if none,  the legal guardian of a qualified student,  as defined in section 43-1505. 3. " Fiscal year"  means the fiscal year of the state as prescribed in section 35-102. 4. " Qualified school"  means a preschool that offers services to students with disabilities,  nongovernmental primary school or secondary school that is located in this state and that does not discriminate on the basis of race,  color,  disability,  familial status or national origin and that requires all teaching staff and personnel that have unsupervised contact with students to be fingerprinted. Qualified school does not include a charter school or programs operated by a charter school.
AZ Rev Stat § 43-1502 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1502 - Certification as a school tuition organization

43-1502.  Certification as a school tuition organization A. A nonprofit organization in this state that is exempt or that has applied for exemption from federal taxation under section 501(c)(3) of the internal revenue code may apply to the department of revenue for certification as a school tuition organization,  and the department shall certify the school tuition organization if it meets the requirements prescribed by this chapter. An organization must apply for certification on a form prescribed and furnished on request by the department. B. The department shall: 1. Maintain a public registry of currently certified school tuition organizations. 2. Make the registry available to the public on request. 3. Post the registry on the department's official website. C. The department shall send notice by certified mail or by e-mail to a school tuition organization if the department determines that the school tuition organization has engaged in any of the following activities: 1. Failed or refused to allocate at least ninety percent of annual revenues from contributions made for the purposes of sections 20-224.06,  20-224.07,  43-1183 and 43-1184 for educational scholarships or tuition grants. 2. Failed or refused to file the annual reports required by section 43-1506. 3. Limited the availability of scholarships to students of only one school. 4. Encouraged,  facilitated or knowingly permitted taxpayers to engage in actions prohibited by this article. 5. Knowingly colluded with any other school tuition organization to circumvent the limits of section 43-1504,  subsection C. 6. Failed or refused to meet any of the requirements in section 43-1503,  subsection B. 7. Failed or refused to comply with the audit or financial review requirements of section 43-1507. D. A school tuition organization that receives notice from the department pursuant to subsection C of this section has ninety days to correct the violation identified by the department in the notice. If a school tuition organization fails or refuses to comply after ninety days,  the department may remove the organization from the list of certified school tuition organizations and shall make available to the public notice of removal as soon as possible. An organization that is removed from the list of certified school tuition organizations must notify any taxpayer who attempts to make a contribution that the contribution is not eligible for the tax credit and offer to refund all donations received after the date of the notice of termination of certification. E. A school tuition organization may request an administrative hearing on the revocation of its certification as provided by title 41,  chapter 6,  article 10. Except as provided in section 41-1092.08,  subsection H,  a decision of the department is subject to judicial review pursuant to title 12,  chapter 7,  article 6.
AZ Rev Stat § 43-1503 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1503 - Operational requirements for school tuition organizations

43-1503.  Operational requirements for school tuition organizations A. A certified school tuition organization must be established to receive contributions from taxpayers for the purposes of income tax credits under sections 43-1183 and 43-1184 and insurance premium tax credits under sections 20-224.06 and 20-224.07 and to pay educational scholarships or tuition grants to allow students to attend any qualified school of their parents' or custodians' choice. B. To be eligible for certification and retain certification,  the school tuition organization: 1. Must allocate at least ninety percent of its annual revenue from contributions made for the purposes of sections 20-224.06,  20-224.07,  43-1183 and 43-1184 for educational scholarships or tuition grants. 2. Shall not limit the availability of educational scholarships or tuition grants to only students of one school. 3. Must allow the department of revenue to verify that the educational scholarships and tuition grants that are issued are awarded to students who attend a qualified school. 4. Must not knowingly collude with any other school tuition organization to circumvent the limits of section 43-1504,  subsection C.  5. Must not award educational scholarships or tuition grants to students who are simultaneously enrolled in a district school or charter school and a qualified school.  6. Shall include on the organization's website,  if one exists,  the percentage and total dollar amount of educational scholarships and tuition grants awarded during the previous fiscal year to: (a) Students whose family income meets the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1785) for free or reduced-price lunches. (b) Students whose family income exceeds the threshold prescribed by subdivision (a) of this paragraph but does not exceed one hundred eighty-five percent of the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1785) for free or reduced-price lunches.
AZ Rev Stat § 43-1505 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1505 - Special provisions; corporate donations for displaced students and students with disabilities; definition

43-1505.  Special provisions;  corporate donations for displaced students and students with disabilities;  definition A. A school tuition organization that receives contributions for the purposes of section 20-224.07 or 43-1184 must use at least ninety per cent of those contributions to provide educational scholarships or tuition grants to qualified students.  B. The amount of an educational scholarship or a tuition grant that is issued by a school tuition organization under this section shall not exceed the cost of tuition for the student to attend the qualified school or ninety per cent of the amount of state aid that otherwise would be computed for the student as provided in title 15,  chapter 9,  article 5,  whichever is less. On request from a school tuition organization,  the department of education shall provide to the school tuition organization in a timely manner the amount computed for the student under this subsection that represents the ninety per cent limitation prescribed in this subsection. C. A school tuition organization shall require that student beneficiaries use the educational scholarships or tuition grants on a full-time basis. If a child leaves the school before completing an entire school year,  the school shall refund a prorated amount of the educational scholarship or tuition grant to the school tuition organization that issued the scholarship or grant. The school tuition organization shall allocate any refunds it receives under this subsection for educational scholarships or tuition grants. D. Qualified students who receive an educational scholarship or tuition grant under this section shall be allowed to attend any qualified school of their custodians' choice. E. For the purposes of this section,  " qualified student"  means a student,  including a student who previously qualified for an educational scholarship or tuition grant under this section and continues to attend a qualified school,  who has been either: 1. Placed in foster care pursuant to title 8,  chapter 4 at any time before the student graduates from high school or obtains a general equivalency diploma. 2. Identified as having a disability under section 504 of the rehabilitation act (29 United States Code section 794) or identified at any time by a school district as a child with a disability as defined in section 15-761 or a child with a disability who is eligible to receive services from a school district under section 15-763.