reglab/housing_qa huggingface dataset:
AZ Rev Stat § 43-952 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-952 - Liability of transferee of assets

43-952.  Liability of transferee of assets A. The amounts of the following liabilities,  except as hereinafter provided in this section and section 43-953,  shall be assessed,  collected and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title,  including the provisions in the case of a delinquency in payment after notice and demand,  the provisions authorizing proceeding in court for collection and the provisions prohibiting claims and suits for refunds: 1. The liability,  at law or in equity,  of a transferee of property of a taxpayer,  in respect of the tax,  including interest,  additional amounts and additions to the tax provided by law,  imposed upon the taxpayer by this title. 2. The liability of a fiduciary under this title,  in respect of the payment of any such tax from the estate of the taxpayer. B. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax.
AZ Rev Stat § 43-953 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-953 - Period of limitation relating to transferees

43-953.  Period of limitation relating to transferees The period of limitation for assessment of such liability of a transferee or fiduciary of the taxpayer shall be as follows: 1. In the case of the liability of an initial transferee of the property of the taxpayer,  within one year after the expiration of the period of limitation for assessment against the taxpayer. 2. In the case of the liability of a transferee of a transferee of the property of the taxpayer,  within one year after the expiration of the period of limitation for assessment against the preceding transferee but only if within three years after the expiration of the period of limitation for assessment against the taxpayer,  except that if before the expiration of the period of limitation for the assessment of the liability of the transferee of a transferee a court proceeding for the collection of the tax or liability in respect thereof has been begun against the taxpayer or last preceding transferee,  respectively,  the period of limitation for assessment of the liability of the transferee of a transferee shall expire one year after the return of execution in the court proceeding. 3. In the case of the liability of a fiduciary,  not later than one year after the liability arises or not later than the expiration of the period for collection of the tax in respect of which such liability arises,  whichever is the later. 4. If before the expiration of the time prescribed in paragraph 1,  2 or 3 for the assessment of the liability,  both the department and the transferee or fiduciary have consented in writing to its assessment after such time,  the liability may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
AZ Rev Stat § 43-961 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-961 - Items not deductible in computation of taxable income

43-961.  Items not deductible in computation of taxable income In computing taxable income no deduction shall in any case be allowed in respect of: 1. Personal,  living or family expenses,  except medical expenses allowed pursuant to section 43-1042. 2. With respect to financial institutions,  as defined in section 6-101,  that portion of any amount otherwise allowable as an interest expense deduction pursuant to the internal revenue code and determined by dividing the total of the amount of interest income received on obligations of the United States,  this state or any political subdivision of this state by the sum of tax exempt interest as defined in section 103 of the internal revenue code plus gross income determined pursuant to the internal revenue code,  and by multiplying the result thus obtained by any interest deduction allowed pursuant to section 163 or 591 of the internal revenue code without regard to the application of section 265 of the internal revenue code,  and by adding to such result an amount equal to ten per cent of the total of the amount of interest income received on obligations of the United States,  this state or any political subdivision of this state. The total amount disallowed by operation of this paragraph shall be reduced to the extent such disallowance would cause the tax payable by the financial institution under this title to exceed the total of gross income determined pursuant to the internal revenue code,  plus the amount of interest income received on obligations of any state,  territory or possession of the United States,  or any political subdivision thereof,  located outside this state,  less the amount of interest income received on obligations of the United States. 3. Any amount paid or accrued on indebtedness incurred or continued to purchase a single premium life insurance or endowment contract. For the purposes of this paragraph,  if substantially all the premiums of a life insurance or endowment contract are paid within a period of four years from the date on which such contract is purchased,  such contract shall be considered a single premium life insurance or endowment contract. 4. Expenses attributable to Arizona gross income derived from illegal activities nor shall any deductions be allowed to any taxpayer on any of his Arizona gross income derived from any other activities which tend to promote or to further,  or are connected or associated with,  such illegal activities. 5. Any amount,  not otherwise provided for by this section,  that would otherwise be allowable as a deduction or an adjustment,  which is allocable to one or more classes of income,  whether or not any amount of income of that class or classes is received or accrued,  and that is not required to be included in a person's Arizona adjusted gross income or Arizona taxable income.
AZ Rev Stat § 43-1001 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1001 - Definitions

43-1001.  Definitions In this chapter,  unless the context otherwise requires: 1. " Arizona adjusted gross income"  of a resident individual means the individual's Arizona gross income subject to modifications specified in sections 43-1021 and 43-1022. 2. " Arizona gross income"  of a resident individual means the individual's federal adjusted gross income for the taxable year,  computed pursuant to the internal revenue code. 3. " Dependent"  has the same meaning prescribed by section 152 of the internal revenue code. 4. " Federal adjusted gross income"  of a resident individual means the individual's adjusted gross income computed pursuant to the internal revenue code. 5. " Head of household"  has the same meaning prescribed by sections 2(b) and 2(c) of the internal revenue code. Head of household includes an individual who meets the qualifications of a surviving spouse under section 2(a) of the internal revenue code. 6. " Married person"  means a married person on the last day of the taxable year subject to the rules in section 43-1002. 7. " Net income"  means taxable income. 8. " Person"  means an individual. 9. " Single person"  means any person who is not married or who was legally separated on the last day of the person's taxable year. 10. " Spouse"  means the wife or husband of the taxpayer. 11. " Taxable income"  of a resident individual means Arizona adjusted gross income less the deductions allowed in article 4 of this chapter. 12. " Taxpayer"  means any person who is subject to a tax imposed by this chapter.
AZ Rev Stat § 43-1002 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1002 - Married person; application of definition

43-1002.  Married person;  application of definition The following rules shall apply to the definition of " married person"  in section 43-1001: 1. An individual who is legally separated from his or her spouse under a decree of dissolution of marriage or of separate maintenance shall not be considered as married. 2. A taxpayer shall be considered as married at the close of the taxable year if his or her spouse died during the taxable year and the taxpayer would have been considered married at the date of the death of such spouse.
AZ Rev Stat § 43-1012 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1012 - Optional tax table

43-1012.  Optional tax table A. In lieu of the tax imposed under section 43-1011,  there shall be levied,  collected and paid for each taxable year upon the taxable income of each individual who has been a resident of this state for the entire taxable year and whose taxable income for such year is less than fifty thousand dollars,  regardless of filing status,  a tax based on the rates prescribed by section 43-1011 as shown in optional tax tables developed by the department. The tables shall prescribe tax liability amounts,  based on filing status,  in fifty dollar increments of taxable income. B. This section shall not apply to an individual filing a return for a period of less than twelve months on account of a change in the accounting period or to a married individual whose spouse files a return and computes the tax without regard to this section or section 43-1041,  subsection A. C. An individual,  who is not a head of a household or a married person,  shall be treated as a single person.
AZ Rev Stat § 43-1013 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1013 - Income tax surcharge for public education

43-1013.  Income tax surcharge for public education (Caution: 1998 Prop. 105 applies) A. In addition to any other tax imposed by this chapter,  for taxable years beginning from and after December 31,  2020,  there shall be levied,  collected and paid an income tax surcharge to advance public education in this state as follows:  1. In the case of a single person or a married person filing separately,  a surcharge at the rate of three and one-half percent of taxable income in excess of $250, 000.  2. In the case of a married couple filing a joint return or a single person who is a head of household,  a surcharge at the rate of three and one-half percent of taxable income in excess of $500, 000.  B. Notwithstanding sections 42-1116 and 43-206,  the department shall separately account for revenues collected pursuant to the income tax surcharge imposed by this section,  and shall deposit those revenues in the student support and safety fund established by section 15-1281.  C. The income tax surcharge levied by this section must be collected regardless of whether the income tax rate brackets in this chapter are changed,  replaced or eliminated by an act of the legislature.
AZ Rev Stat § 43-1711 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1711 - Taxes and tax rate

43-1711.  Taxes and tax rate If an Arizona small business taxpayer makes the election pursuant to section 43-302,  there shall be levied,  collected and paid for each taxable year on the Arizona small business taxable income taxes as determined in the following manner: 1. For taxable years beginning from and after December 31,  2020 through December 31,  2021,  an amount equal to 3.5% of the Arizona small business taxable income.  2. For taxable years beginning from and after December 31,  2021 through December 31,  2022,  an amount equal to 3.0% of the Arizona small business taxable income.  3. For taxable years beginning from and after December 31,  2022 through December 31,  2024,  an amount equal to 2.8% of the Arizona small business taxable income. 4. For taxable years beginning from and after December 31,  2024,  an amount equal to 2.5% of the Arizona small business taxable income.
AZ Rev Stat § 43-1024 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1024 - Americans with disabilities act access expenditures

43-1024.  Americans with disabilities act access expenditures A. For taxable years beginning from and after December 31,  2017,  in computing Arizona adjusted gross income,  a subtraction is allowed under section 43-1022,  paragraph 24 for eligible business access expenditures paid or incurred by the taxpayer during the taxable year in order to comply with the requirements of the Americans with disabilities act of 1990 (P.L. 101-336) or title 41,  chapter 9,  article 8 by retrofitting developed real property that was originally placed in service at least ten years before the current taxable year. B. For the purposes of this section,  eligible business access expenditures include reasonable and necessary amounts paid or incurred to: 1. Remove any barriers that prevent a business from being accessible to or usable by individuals with disabilities. 2. Provide qualified interpreters or other methods of making audio materials available to hearing-impaired individuals. 3. Provide qualified readers,  taped texts and other effective methods of making visually delivered materials available to individuals with visual impairments. 4. Acquire or modify equipment or devices for individuals with disabilities. 5. Provide other similar services,  modifications,  materials or equipment. C. A taxpayer who has been cited for noncompliance with the Americans with disabilities act of 1990 or title 41,  chapter 9,  article 8 by either federal or state enforcement officials is ineligible for a subtraction under this section for any expenditure required to cure the cited violation.
AZ Rev Stat § 43-1025 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1025 - Agricultural crops contributed to charitable organizations; definitions

43-1025.  Agricultural crops contributed to charitable organizations;  definitions A. In computing Arizona taxable income a subtraction is allowed for qualified crop contributions during the taxable year to one or more charitable organizations. It is not considered to be a double deduction to include both costs of producing the crop and the subtraction in computing Arizona taxable income. B. The amount of the subtraction shall not: 1. Exceed the wholesale market price or the most recent sale price for the contributed crop,  whichever is greater.  2. Include any amount deducted pursuant to section 170 of the internal revenue code with respect to crop contribution that exceeds the cost of producing the contributed crop. C. The contribution qualifies for a subtraction under this section only if all of the following apply: 1. The use of the crop by the donee charitable organization is related to the purpose or function constituting the basis of the organization's tax-exempt status. 2. The crop is not transferred by the donee charitable organization in exchange for money,  other property or services. 3. The donee charitable organization provides a written statement to the taxpayer that its use and disposition of the crop will comply with the requirements of this section. D. For purposes of this section: 1. " Most recent sale price"  means an amount equal to the price that the taxpayer would have received for the contributed crop,  determined as if the crop had been sold by that taxpayer on the date of the most recent sale of such a crop and at the same price per unit as the crop that was sold on that date or at the price determined by an agricultural market service on the date the crop is contributed. 2. " Qualified crop contribution"  means any contribution of a crop or portion of a crop grown in Arizona by a taxpayer engaged in the trade or business of farming or processing agriculture crops to a charitable organization located in Arizona that is exempt from tax under section 43-1201. 3. " Wholesale market price"  means the average wholesale market price for the contributed crop in the nearest regional market during the month in which the contribution is made,  determined without consideration of grade or quality of the crop and as if the quantity of the contributed crop was marketable.
AZ Rev Stat § 43-1027 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1027 - Subtraction for wood stoves, wood fireplace or gas fired fireplaces; definitions

43-1027.  Subtraction for wood stoves,  wood fireplace or gas fired fireplaces;  definitions A. For taxable years beginning from and after December 31,  1993,  in computing Arizona adjusted gross income,  a taxpayer may subtract from Arizona gross income an amount equal to the cost,  exclusive of taxes,  interest and other finance charges,  but not more than five hundred dollars,  for the conversion of an existing wood fireplace to a qualified wood stove,  wood fireplace or gas fired fireplace and nonoptional equipment directly related to its operation on property that is located in this state. B. For the purposes of this section: 1. " Permanently installed"  means that the burner pan and associated equipment are affixed to the masonry or metal base of the fireplace. 2. " Qualified gas fired fireplace"  means any of the following: (a) Any device that burns natural or liquefied petroleum gas as its fuel through a burner system that is permanently installed in the fireplace. (b) The conversion of an existing wood burning fireplace to noncombustible gas logs that are permanently installed in the fireplace. 3. " Qualified wood stove or wood fireplace"  means any of the following: (a) A residential wood heater that meets the standards of performance for new residential wood heaters manufactured on or after July 1,  1990 or sold at retail on or after July 1,  1992 pursuant to 40 Code of Federal Regulations part 60,  subpart AAA. (b) The conversion of an existing wood burning fireplace to a unit defined in subdivision (a) of this paragraph.
AZ Rev Stat § 43-1123 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1123 - Net operating loss; definition

43-1123.  Net operating loss;  definition A. For the purposes of this section,  " net operating loss"  means: 1. In the case of a taxpayer who has a net operating loss for the taxable year within the meaning of section 172(c) of the internal revenue code,  the amount of the net operating loss increased by the subtractions specified in section 43-1122,  except the subtraction allowed in section 43-1122,  paragraph 10,  and reduced by the additions specified in section 43-1121. 2. In the case of a taxpayer not described in paragraph 1 of this subsection,  any excess of the subtractions specified in section 43-1122,  except the subtraction allowed in section 43-1122,  paragraph 10,  over the sum of the Arizona gross income plus the additions specified in section 43-1121. B. If for any taxable year the taxpayer has a net operating loss:  1. Such net operating loss shall be a net operating loss carryover for: (a) Each of the five succeeding taxable years for net operating losses arising in taxable periods through December 31,  2011. (b) Each of the twenty succeeding taxable years for net operating losses arising in taxable periods beginning from and after December 31,  2011. 2. The carryover in the case of each such succeeding taxable year,  other than the first succeeding taxable year,  shall be the excess,  if any,  of the amount of such net operating loss over the sum of the taxable income for each of the intervening years computed by determining the net operating loss subtraction for each intervening taxable year,  without regard to such net operating loss or to the net operating loss for any succeeding taxable year.  C. The amount of the net operating loss subtraction shall be the aggregate of the net operating loss carryovers to the taxable year.
AZ Rev Stat § 43-1124 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1124 - Americans with disabilities act access expenditures

43-1124.  Americans with disabilities act access expenditures A. For taxable years beginning from and after December 31,  2017,  in computing Arizona taxable income,  a subtraction is allowed under section 43-1122,  paragraph 21 for eligible business access expenditures paid or incurred by the taxpayer during the taxable year in order to comply with the requirements of the Americans with disabilities act of 1990 (P.L. 101-336) or title 41,  chapter 9,  article 8 by retrofitting developed real property that was originally placed in service at least ten years before the current taxable year. B. For the purposes of this section,  eligible business access expenditures include reasonable and necessary amounts paid or incurred to: 1. Remove any barriers that prevent a business from being accessible to or usable by individuals with disabilities. 2. Provide qualified interpreters or other methods of making audio materials available to hearing-impaired individuals. 3. Provide qualified readers,  taped texts and other effective methods of making visually delivered materials available to individuals with visual impairments. 4. Acquire or modify equipment or devices for individuals with disabilities. 5. Provide other similar services,  modifications,  materials or equipment. C. A taxpayer that has been cited for noncompliance with the Americans with disabilities act of 1990 or title 41,  chapter 9,  article 8 by either federal or state enforcement officials is ineligible for a subtraction under this section for any expenditure required to cure the cited violation.
AZ Rev Stat § 43-1125 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1125 - Domestic international sales corporation

43-1125.  Domestic international sales corporation A domestic international sales corporation,  commonly referred to as " disc" ,  as defined in section 992 of the internal revenue code shall be taxed pursuant to the provisions of this chapter without regard to the provisions of sections 991 through 996 of the internal revenue code.
AZ Rev Stat § 43-1126 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1126 - Small business corporation; election as to taxable status; return; termination

43-1126.  Small business corporation;  election as to taxable status;  return;  termination A. A small business corporation which makes an election for a taxable year pursuant to subtitle A,  chapter 1,  subchapter S of the internal revenue code is not subject to the taxes imposed by this chapter for such year but only to the extent such corporation is not subject to federal income taxes. B. An electing small business corporation shall file with the department an annual return,  in a form prescribed by the department,  on or before the fifteenth day of the third month following the close of the taxable year. The return shall show the name and address of each stockholder of the corporation and their respective pro rata share of income or loss. The allocation and apportionment of income of a small business corporation which has nonresident stockholders shall be made pursuant to article 4 of this chapter.  C. An election under this section is effective for the taxable year for which it is made and for all succeeding taxable years unless the corporation terminates its election pursuant to section 1372 of the internal revenue code.
AZ Rev Stat § 43-1127 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1127 - Deferred exploration expenses

43-1127.  Deferred exploration expenses The amount of exploration expenses added to Arizona gross income pursuant to section 43-1121,  paragraph 10 may be subtracted on a ratable basis as the units of produced ores or minerals discovered or explored by reason of such expenditures are sold. An election made for any taxable year shall be binding for that year.