reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-614 - Contribution of portion of refund to special olympics

43-614.
Contribution of portion of refund to special olympics
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 special olympics tax refund fund established pursuant to section 41-173.
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. The department of revenue shall transfer the designated amount to the department of economic security for credit to the special olympics tax refund fund.
C. The taxpayer may also donate any amount to the special olympics tax refund 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1026 - Additions and subtractions; Arizona small business income tax returns

43-1026.
Additions and subtractions;  Arizona small business income tax returns
A taxpayer who elects to file an Arizona small business income tax return under section 43-302 for the taxable year may not make the additions or subtractions under section 43-1021 or 43-1022 to the taxpayer's individual income tax return for amounts that are correctly made as additions or subtractions on the taxpayer's Arizona small business income tax return under section 43-1721.
2023 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.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1028 - Sale of virtual currency or non-fungible tokens; calculation of gain or loss; gas fees; subtraction; definitions

43-1028.
Sale of virtual currency or non-fungible tokens;  calculation of gain or loss;  gas fees;  subtraction;  definitions
A. If a taxpayer has included in Arizona gross income a gain or loss on the sale of virtual currency or a non-fungible token and in calculating the gain or loss the taxpayer did not include in the basis of the virtual currency or non-fungible token any gas fees paid on the purchase of the virtual currency or non-fungible token or did not otherwise deduct these gas fees in determining Arizona gross income,  the taxpayer may subtract the amount of the gas fees from Arizona gross income.
B. For the purposes of this section:
1. " Foreign currency"  means the coin and paper money of a country other than the United States that is designated as legal tender,  circulates and is customarily used and accepted as a medium of exchange in the country of issuance.
2. " Gas fee"  means a fee paid to the operator of a virtual network for the use of the network to facilitate the purchase,  sale or exchange of virtual currency or a non-fungible token.
3. " Non-fungible token"  means a non-fungible cryptographic asset on a blockchain that possesses unique identifiers or other metadata that distinguishes the asset from another token or asset in a manner that makes the asset irreplaceable and nonexchangeable for a similar token or asset.
4. " Virtual currency"  means a digital representation of value that functions as a medium of exchange,  a unit of account and a store of value other than a representation of the United States dollar or a foreign currency.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1042 - Itemized deductions

43-1042.
Itemized deductions
A. Except as provided by subsections B and C of this section,  at the election of the taxpayer,  and in lieu of the standard deduction allowed by section 43-1041,  in computing taxable income the taxpayer may take the amount of itemized deductions allowable for the taxable year pursuant to subtitle A,  chapter 1,  subchapter B,  parts VI and VII,  but subject to the limitations prescribed by sections 67,  68 and 274 of the internal revenue code.
B. In lieu of the amount of the federal itemized deduction for expenses paid for medical care allowed under section 213 of the internal revenue code,  the taxpayer may deduct the full amount of such expenses.
C. A taxpayer shall not claim both a deduction provided by this section and a credit allowed by this title with respect to the same charitable contributions. This subsection applies to any contribution for which a credit is allowed by this title even if the contribution is treated as a payment of state income tax.
D. The taxpayer may add any interest expense paid by the taxpayer for the taxable year that is equal to the amount of federal credit for interest on certain home mortgages allowed by section 25 of the internal revenue code.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1072.01 - Credit for increased excise taxes paid

43-1072.01.
Credit for increased excise taxes paid
(Caution: 1998 Prop 105 applies)
A. Subject to the conditions prescribed by this section and if approved by the qualified electors voting at a statewide general election,  for taxable years beginning from and after December 31,  2000 a credit is allowed against the taxes imposed by this chapter for a taxable year for a taxpayer who is not claimed as a dependent by any other taxpayer and whose federal adjusted gross income is:
1. Twenty-five thousand dollars or less for a married couple or a single person who is a head of a household.
2. Twelve thousand five hundred dollars or less for a single person or a married person filing separately.
B.    The credit is considered to be in mitigation of increased tax rates pursuant to section 42-5010,  subsection G and section 42-5155,  subsection D.
C. The amount of the credit shall not exceed twenty-five dollars for each person who is a resident of this state and for whom a personal or dependent exemption is allowed with respect to the taxpayer pursuant to section 43-1023,  subsection B,  paragraph 1 and section 43-1043,  but not more than one hundred dollars for all persons in the taxpayer's household,  as defined in section 43-1072.
D. If the allowable amount of the credit exceeds the income taxes otherwise due on the claimant's income,  the amount of the claim not used as an offset against income taxes shall be paid in the same manner as a refund granted under section 42-1118. Refunds made pursuant to this subsection are subject to setoff under section 42-1122.
E. The department shall make available suitable forms with instructions for claimants. Claimants who certify on the prescribed form that they have no income tax liability for the taxable year and who do not meet the filing requirements of section 43-301 are not required to file an individual income tax return. The claim shall be in a form prescribed by the department.
F. For taxable years beginning from and after December 31,  2002,  a person who is sentenced for at least sixty days of the taxable year to the custody of the federal bureau of prisons,  the state department of corrections or a county jail is not eligible to claim a credit pursuant to this section.
G. For taxable years beginning from and after December 31,  2014,  any tax return or form prescribed by subsection E of this section must have:
1. A social security number that is valid for employment for the claimant.
2. Either a valid social security number or an individual taxpayer identification number issued by the internal revenue service for the claimant's spouse and any qualifying children of the claimant.