reglab/housing_qa huggingface dataset:
AZ Rev Stat § 43-615 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-615 - Contribution to game, nongame, fish and endangered species fund

43-615.  Contribution to game,  nongame,  fish and endangered species fund A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the game,  nongame,  fish and endangered species fund established pursuant to section 17-268. B. After subtracting any setoff for debts pursuant to section 42-1122,  the department shall subtract the designated amount from the refund due the taxpayer and transfer it to the Arizona game and fish commission for deposit in the fund.  C. The taxpayer may also donate any amount to the game,  nongame,  fish and endangered species fund,  in lieu of or in addition to the designated portion of the income tax refund,  by an appropriate indication on the return and by including such amount with the return.
AZ Rev Stat § 43-616 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-616 - Contribution to neighbors helping neighbors fund

43-616.  Contribution to neighbors helping neighbors fund A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the neighbors helping neighbors fund established pursuant to section 46-741. B. After subtracting any setoff for debts pursuant to section 42-1122,  the department of revenue shall subtract the designated amount from the refund due the taxpayer and transfer it to the department of economic security for deposit in the fund.  C. The taxpayer may also donate any amount to the fund,  in lieu of or in addition to the designated portion of the income tax refund,  by an appropriate indication on the return and by including that amount with the return.
AZ Rev Stat § 43-617 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-617 - Contribution for solutions teams assigned to schools

43-617.  Contribution for solutions teams assigned to schools A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate all or any amount of the taxpayer's refund as a voluntary contribution for funding solutions teams assigned to schools as provided in section 15-973.01.  B. After subtracting any setoff for debts pursuant to section 42-1122,  the department shall subtract the designated amount from the refund due the taxpayer and transfer it to the state board of education,  which shall credit the amount of the contribution to the assistance for education fund established pursuant to section 15-973.01. The department shall determine the initial administrative cost of this section and report the amount to the state board of education,  which shall transfer that amount from the assistance for education fund to the state general fund.
AZ Rev Stat § 43-618 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-618 - Contribution to domestic violence services fund

43-618.  Contribution to domestic violence services fund A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the domestic violence services fund established by section 36-3002. B. After subtracting any setoff for debts pursuant to section 42-1122,  the department of revenue shall subtract the designated amount from the refund due the taxpayer and transfer it to the department of economic security for deposit in the fund.  C. The taxpayer may also donate any amount to the fund,  in lieu of or in addition to the designated portion of the tax refund,  by an appropriate indication on the return and by including that amount with the return.
AZ Rev Stat § 43-619 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-619 - Contribution to the spaying and neutering of animals fund

43-619.  Contribution to the spaying and neutering of animals fund A. The department shall provide a space on the individual income tax return form in which a taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the spaying and neutering of animals fund established by section 28-2422.02. The taxpayer may also donate any additional amount to the spaying and neutering of animals fund,  in lieu of or in addition to the designated portion of the tax refund,  by an appropriate indication on the return and by including that amount with the return. B. After subtracting any setoff for debts pursuant to section 42-1122,  the department shall subtract the designated amount from the refund due the taxpayer or add to the liability owed by the taxpayer and transfer it to the companion animal spay and neuter committee established by section 28-2422.01 for deposit in the spaying and neutering of animals fund. The department shall determine the initial administrative cost of this section and report that amount to the companion animal spay and neuter committee,  which shall transfer that amount to the state general fund.
AZ Rev Stat § 43-620 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-620 - Contribution to veterans' donations fund

43-620.  Contribution to veterans' donations fund A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the veterans' donations fund established by section 41-608. B. After subtracting any setoff for debts pursuant to section 42-1122,  the department of revenue shall subtract the designated amount from the refund due the taxpayer and transfer it to the department of veterans' services for deposit in the veterans' donations fund. The department of revenue shall determine the initial administrative cost of this section and report the amount to the department of veterans' services. The department of veterans' services shall transfer that amount to the state general fund. C. The taxpayer may also donate any amount to the veterans' donations fund,  in lieu of or in addition to the designated portion of the tax refund,  by an appropriate indication on the return and by including that amount with the return.
AZ Rev Stat § 43-621 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-621 - Contribution to I didn't pay enough fund

43-621.  Contribution to I didn't pay enough fund A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the I didn't pay enough fund established by section 43-211. B. After subtracting any setoff for debts pursuant to section 42-1122,  the department shall subtract the designated amount from the refund due the taxpayer and transfer it to the department for deposit in the I didn't pay enough fund. C. The taxpayer may also donate any amount to the I didn't pay enough fund,  in lieu of or in addition to the designated portion of the tax refund,  by an appropriate indication on the return and by including that amount with the return.
AZ Rev Stat § 43-622 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-622 - Contribution to sustainable state parks and roads fund

43-622.  Contribution to sustainable state parks and roads fund A. The department shall provide a space on the individual income tax return form in which a taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the sustainable state parks and roads fund established by section 41-511.17. B. After subtracting any setoff for debts pursuant to section 42-1122,  the department shall subtract the designated amount from the refund due the taxpayer and transfer it to the Arizona state parks board for deposit in the sustainable state parks and roads fund. C. The taxpayer may also donate any amount to the sustainable state parks and roads fund,  in lieu of or in addition to the designated portion of the tax refund,  by an appropriate indication on the return and by including that amount with the return.
AZ Rev Stat § 43-645 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-645 - Interest on related items or where related taxpayers exist

43-645.  Interest on related items or where related taxpayers exist A. If the correction of an erroneous inclusion or deduction of an item or items in the computation of income of a trust,  estate or individual for any year results in an overpayment for such year by such trust,  estate or individual and also results in a deficiency for the same year for a grantor of such trust or beneficiary of such estate or trust or spouse or child of such individual or spouse of such child,  the overpayment,  if the period within which credit for the overpayment may be allowed has not expired,  shall be credited on the deficiency if the period within which the deficiency may be proposed has not expired,  and the balance,  if any,  shall be credited or refunded. No interest shall be assessed on such portion of the deficiency as is extinguished by the credit for the period of time subsequent to the date the overpayment was made. B. If the correction of an erroneous inclusion or deduction of an item or items in the computation of income of a grantor or a trust,  beneficiary of an estate or trust,  a child,  or spouse of such child,  or a spouse for any year results in an overpayment for such year by such grantor,  beneficiary,  child or spouse,  and also results in a deficiency for the same year for such trust,  estate or individual,  the overpayment,  if the period within which credit for the overpayment may be allowed has not expired,  shall be credited on the deficiency,  if the period within which the deficiency may be proposed has not expired,  and the balance,  if any,  shall be credited or refunded. No interest shall be assessed on such portion of the deficiency as is extinguished by the credit for the period of time subsequent to the date the overpayment was made. C. This section is not intended,  nor shall it be construed as a limitation on the department's right to offset or recoup barred assessments against overpayments.
AZ Rev Stat § 43-721 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-721 - Immediate assessment upon bankruptcy or receivership

43-721.  Immediate assessment upon bankruptcy or receivership Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or of any state,  any deficiency,  interest,  additional amounts or additions to the tax provided for by law determined by the department in respect of a tax imposed by this title upon the taxpayer may be immediately assessed.
AZ Rev Stat § 43-722 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-722 - Notice of bankruptcy or receivership to department

43-722.  Notice of bankruptcy or receivership to department The trustee in bankruptcy or receiver shall give notice in writing to the department of the adjudication of bankruptcy or the appointment of the receiver. The running of the statute of limitations on the making of assessments shall be suspended for the period from the date of adjudication in bankruptcy or the appointment of the receiver to a date thirty days after the date upon which the notice from the trustee or receiver is received by the department but in no case shall the suspension be for a period in excess of two years.
AZ Rev Stat § 43-723 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-723 - Claim for tax in case of bankruptcy or receivership

43-723.  Claim for tax in case of bankruptcy or receivership Claims for the deficiency and such interest,  additional amounts and additions to the tax may be presented,  for adjudication in accordance with law,  to the court before which the bankruptcy or receivership proceeding is pending despite the pendency of proceedings for reassessment of the deficiency pursuant to a protest or an appeal to the department or an appeal to the superior court. No appeal from the action of the department to a superior court may be filed after the adjudication of bankruptcy or the appointment of a receiver.
AZ Rev Stat § 43-724 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-724 - Collection of tax in case of bankruptcy or receivership

43-724.  Collection of tax in case of bankruptcy or receivership Upon notice and demand from the department after termination of the bankruptcy or receivership proceeding,  the taxpayer shall pay any portion of the claim allowed in the proceeding which is unpaid. Such unpaid amount may be collected in the manner provided in this title for the collection of delinquent taxes at any time within six years after the termination of the proceeding.
AZ Rev Stat § 43-901 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-901 - Taxable income computation

43-901.  Taxable income computation Taxable income shall be computed on the basis of the taxpayer's taxable year as defined in section 441 of the internal revenue code.
AZ Rev Stat § 43-902 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-902 - Period in which deductions and credits to be taken

43-902.  Period in which deductions and credits to be taken The deductions and credits provided for in this title shall be taken for the taxable year in which " paid or accrued"  or " paid or incurred" ,  dependent upon the method of accounting upon the basis of which the taxable income is computed,  unless in order clearly to reflect the income the deductions or credits should be taken as of a different period. In the case of the death of a taxpayer whose taxable income is computed upon the basis of the accrual method of accounting,  amounts except amounts includible in computing a partner's taxable income under section 43-1412,  accrued as deductions and credits only by reason of the death of the taxpayer,  shall not be allowed in computing taxable income for the period in which falls the date of the taxpayer's death.
AZ Rev Stat § 43-921 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-921 - Computation of tax when law changed

43-921.  Computation of tax when law changed The tax for any period beginning in one calendar year (" first calendar year" ) and ending in the following calendar year (" second calendar year" ) where the law applicable to the computation of taxes for taxpayers reporting on a calendar year basis differs for the second calendar year from the law applicable to the first calendar year,  shall,  except as otherwise provided,  be the sum of paragraphs 1 and 2: 1. The same proportion of a tax for the entire period,  determined under the law applicable to the first calendar year and at the rates for such year,  which the portion of such period falling within the first calendar year is of the entire period. 2. The same proportion of a tax for the entire period,  determined under the law applicable to the second calendar year and at the rates for such year,  which the portion of such period falling within the second calendar year is of the entire period.
AZ Rev Stat § 43-922 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-922 - Payment or refund of tax when law changed

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.
AZ Rev Stat § 43-923 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-923 - Change in tax rates

43-923.  Change in tax rates If any rate of tax imposed by this title changes and if the taxable year includes the effective date of the change,  unless that date is the first day of the taxable year,  then: 1. Tentative taxes shall be computed by applying the rate for the period before the effective date of the change,  and the rate for the period on and after such date,  to the taxable income for the entire taxable year. 2. The tax for such taxable year shall be the sum of that proportion of each tentative tax which the number of days in each period bears to the number of days in the entire taxable year.
AZ Rev Stat § 43-931 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-931 - Change of accounting period; computation of income; due date of return

43-931.  Change of accounting period;  computation of income;  due date of return If a separate return is made under section 443 of the internal revenue code on account of a change in the accounting period,  and in all other cases in which a separate return is required or allowed by treasury regulations to be made for a fractional part of a year,  the income shall be computed on the basis of the period for which the separate return is made. Except for partnership and S corporation returns,  the due date of the separate return for the period is the fifteenth day of the fourth month following the close of that period unless the short period return is due to a change in ownership of a corporation,  in which case the due date shall be determined pursuant to treasury regulations. For a partnership or S corporation,  the due date of the separate return for the period is the fifteenth day of the third month following the close of that period.
AZ Rev Stat § 43-932 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-932 - Return for a taxpayer not in existence throughout a complete taxable year

43-932.  Return for a taxpayer not in existence throughout a complete taxable year In the case of a taxpayer not in existence during the whole of an annual accounting period ending on the last day of a month or if the taxpayer has no annual accounting period or does not keep books during the whole of a calendar year,  the return shall be made for the fractional part of the year during which the taxpayer was in existence.
AZ Rev Stat § 43-941 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-941 - Allocation in the case of affiliated taxpayers

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.
AZ Rev Stat § 43-942 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-942 - Allocation in the case of controlled corporations

43-942.  Allocation in the case of controlled corporations A. In any case of two or more corporations 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 distributions,  apportionment or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any such taxpayer. 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.
AZ Rev Stat § 43-943 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-943 - Allocation in the case of husband and wife

43-943.  Allocation in the case of husband and wife If husband and wife file separate returns,  the department may distribute,  apportion or allocate gross income between the spouses,  if it is determined that such distribution,  apportionment or allocation is necessary in order to reflect the proper income of the spouses.
AZ Rev Stat § 43-944 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-944 - Disclosure by department of basis of allocation

43-944.  Disclosure by department of basis of allocation If the department reallocates income or deductions upon its examination of any return,  it shall,  upon the written request of the taxpayer,  disclose to him the basis upon which its reallocation has been made.
AZ Rev Stat § 43-945 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-945 - Allocation of exemptions for blind persons and persons over sixty-five years of age

43-945.  Allocation of exemptions for blind persons and persons over sixty-five years of age In the case of a return made for a fractional part of the year,  the exemptions allowed under section 43-1023 shall be reduced respectively to an amount that bears the same ratio to the full exemptions provided as the number of months in the period for which the return is made bears to twelve months.
AZ Rev Stat § 43-946 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-946 - Transactions between corporations and affiliated taxpayers

43-946.  Transactions between corporations and affiliated taxpayers In the case of a corporation doing business within the meaning of this title,  whether under agreement or otherwise,  in such manner as either directly or indirectly to benefit any members or stockholders of the corporation or any person or persons directly or indirectly interested in such business by rendering services of any nature whatsoever or acquiring or disposing of its products or the goods or commodities in which it deals,  at less than a fair price therefor,  the department,  in order to prevent evasion of taxes or clearly to reflect the income of such corporation,  may require a report of such facts as it deems necessary and may determine the amount which shall be deemed to be the entire taxable income allocable to this state of the business of such corporation for the calendar or fiscal year and compute the tax upon such taxable income. In determining the entire taxable income the department shall have regard to the fair profits which,  but for any agreement,  arrangement or understanding,  might be or could have been obtained from dealing in such products,  goods or commodities.
AZ Rev Stat § 43-951 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-951 - Assessment against transferee for tax

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.