reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1366 - Notice of fiduciary relationship

43-1366.
Notice of fiduciary relationship
On giving notice to the department,  any person acting in a fiduciary capacity shall assume the duties,  rights and privileges of a taxpayer with respect to any tax imposed by this title. A person assumes these fiduciary duties until the person gives notice to the department that the fiduciary capacity is terminated.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1381 - Credit for taxes paid to other state or country

43-1381.
Credit for taxes paid to other state or country
A. If an estate or trust is a resident of this state and also a resident of another state or country,  the estate or trust is allowed a credit against the taxes imposed by this title for net income taxes imposed by and paid to the other state or country,  subject to the following conditions:
1. The credit is allowed only for the proportion of the taxes paid to the other state or country that the income taxable under this title and also subject to tax in the other state or country bears to the entire income on which the taxes paid to the other state or country are imposed.
2. The credit shall not exceed the proportion of the tax payable under this title that the income subject to tax in the other state or country and also taxable under this title bears to the entire income that is taxable under this title.
3. The credit shall not be allowed for taxes paid to the other state or country on income from sources within this state.
B. If any taxes paid to another state or country for which a taxpayer has been allowed a credit under this section are at any time credited or refunded to the taxpayer,  the taxpayer shall immediately report this fact to the department.
C. A tax equal to the credit allowed for the taxes credited or refunded by the other state or country is due and payable from the taxpayer on notice and demand from the department.
D. For the purposes of this section,  an estate or trust is considered to be a resident of the state or country that is legally entitled to tax the income of the estate or trust regardless of whether the income is derived from sources in that state or country.
E. For purposes of this section,  net income taxes imposed by another country shall include those taxes that qualify for a credit under sections 901 and 903 of the internal revenue code and the regulations thereunder.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1382 - Credit for entity-level income tax

43-1382.
Credit for entity-level income tax
A. For taxable years beginning from and after December 31,  2021,  a credit is allowed against the taxes imposed by this title for a taxpayer who is a partner in a partnership or a shareholder of an S corporation that elects to pay the tax under section 43-1014.
B. The amount of the credit is the portion of the tax paid by the partnership or S corporation under section 43-1014 that is attributable to the partner's or shareholder's share of income taxable in this state.
C. The estate or trust and its noncorporate beneficiaries shall apportion the credit under this section in the same proportion as their respective shares of the federal distributable net income of the estate or trust from the partnership or S corporation. The noncorporate beneficiaries shall treat their share of the credit under this section as a credit under section 43-1077.
D. If the allowable credit exceeds the taxes due under this title on the claimant's income,  or if there are not taxes due under this title,  the amount of the claim not used to offset taxes due under this title may be carried forward for not more than five consecutive taxable years as a credit against subsequent years' income tax liability.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1401 - Definitions

43-1401.
Definitions
In this chapter,  unless the context otherwise requires:
1. " Arizona gross income"  of a partnership means its taxable income for the year,  computed according to subtitle A,  chapter 1,  subchapter K of the internal revenue code,  exclusive of items requiring separate computation under section 43-1412,  paragraphs 1 through 16. For purposes of this title the provisions relating to interest on investment indebtedness contained in section 163(d) of the internal revenue code shall not apply.
2. " Arizona taxable income"  of a partnership means its Arizona gross income adjusted by the modifications specified in sections 43-1021 and 43-1022 and section 43-1414,  subsection A.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1412 - Partner's distributive share

43-1412.
Partner's distributive share
In computing taxable income of each partner,  he shall include,  whether or not distribution is made to him,  his distributive share of the partnership's:
1. Gains and losses from sales or exchanges of capital assets computed pursuant to the internal revenue code.
2. Gains and losses from sales or exchanges of property described in section 1231 of the internal revenue code,  relating to certain property used in a trade or business and involuntary conversions.
3. Dividends with respect to which there is provided an exclusion under section 116 or a deduction under subtitle A,  chapter 1,  subchapter B,  part VIII of the internal revenue code.
4. Income taxes imposed by and paid to another state or country.
5. Additional first year depreciation computed pursuant to section 179 of the internal revenue code.
6. Recoveries of bad debts,  prior taxes and delinquency amounts pursuant to section 111 of the internal revenue code.
7. Gains and losses from wagering transactions pursuant to section 165(d) of the internal revenue code.
8. Soil and water conservation expenditures pursuant to section 175 of the internal revenue code.
9. Nonbusiness expenses as described in section 212 of the internal revenue code.
10. Expenses for care of certain dependents pursuant to section 214 of the internal revenue code.
11. Payments pursuant to section 215 of the internal revenue code.
12. Amounts representing taxes and interest paid to cooperative housing corporations pursuant to section 216 of the internal revenue code.
13. Intangible drilling and development costs pursuant to section 263(c) of the internal revenue code.
14. Certain mining exploration expenditures pursuant to section 617 of the internal revenue code.
15. Income,  gain or loss to the partnership under section 751(b) of the internal revenue code.
16. Any items of income,  gain,  loss or deduction subject to a special allocation under the partnership agreement which differs from the allocation of partnership taxable income or loss generally.
17. Arizona taxable income.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1413 - Year in which partnership income is includible

43-1413.
Year in which partnership income is includible
In computing the taxable income of a partner for a taxable year the inclusions required by section 43-1412 with respect to a partnership shall be based on the income,  gain,  loss,  deduction or credit of the partnership for any taxable year of the partnership ending within or with the taxable year of the partner.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1501 - Definitions

43-1501.
Definitions
In this chapter,  unless the context otherwise requires:
1. " Allocate"  includes reserving money for an award of a multiyear educational scholarship or tuition grant for a specific student.
2. " Custodian"  means a resident of this state who is a parent or an authorized out-of-home care provider or,  if none,  the legal guardian of a qualified student,  as defined in section 43-1505.
3. " Fiscal year"  means the fiscal year of the state as prescribed in section 35-102.
4. " Qualified school"  means a preschool that offers services to students with disabilities,  nongovernmental primary school or secondary school that is located in this state and that does not discriminate on the basis of race,  color,  disability,  familial status or national origin and that requires all teaching staff and personnel that have unsupervised contact with students to be fingerprinted. Qualified school does not include a charter school or programs operated by a charter school.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1502 - Certification as a school tuition organization

43-1502.
Certification as a school tuition organization
A. A nonprofit organization in this state that is exempt or that has applied for exemption from federal taxation under section 501(c)(3) of the internal revenue code may apply to the department of revenue for certification as a school tuition organization,  and the department shall certify the school tuition organization if it meets the requirements prescribed by this chapter. An organization must apply for certification on a form prescribed and furnished on request by the department.
B. The department shall:
1. Maintain a public registry of currently certified school tuition organizations.
2. Make the registry available to the public on request.
3. Post the registry on the department's official website.
C. The department shall send notice by certified mail or by e-mail to a school tuition organization if the department determines that the school tuition organization has engaged in any of the following activities:
1. Failed or refused to allocate at least ninety percent of annual revenues from contributions made for the purposes of sections 20-224.06,  20-224.07,  43-1183 and 43-1184 for educational scholarships or tuition grants.
2. Failed or refused to file the annual reports required by section 43-1506.
3. Limited the availability of scholarships to students of only one school.
4. Encouraged,  facilitated or knowingly permitted taxpayers to engage in actions prohibited by this article.
5. Knowingly colluded with any other school tuition organization to circumvent the limits of section 43-1504,  subsection C.
6. Failed or refused to meet any of the requirements in section 43-1503,  subsection B.
7. Failed or refused to comply with the audit or financial review requirements of section 43-1507.
D. A school tuition organization that receives notice from the department pursuant to subsection C of this section has ninety days to correct the violation identified by the department in the notice. If a school tuition organization fails or refuses to comply after ninety days,  the department may remove the organization from the list of certified school tuition organizations and shall make available to the public notice of removal as soon as possible. An organization that is removed from the list of certified school tuition organizations must notify any taxpayer who attempts to make a contribution that the contribution is not eligible for the tax credit and offer to refund all donations received after the date of the notice of termination of certification.
E. A school tuition organization may request an administrative hearing on the revocation of its certification as provided by title 41,  chapter 6,  article 10. Except as provided in section 41-1092.08,  subsection H,  a decision of the department is subject to judicial review pursuant to title 12,  chapter 7,  article 6.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1503 - Operational requirements for school tuition organizations

43-1503.
Operational requirements for school tuition organizations
A. A certified school tuition organization must be established to receive contributions from taxpayers for the purposes of income tax credits under sections 43-1183 and 43-1184 and insurance premium tax credits under sections 20-224.06 and 20-224.07 and to pay educational scholarships or tuition grants to allow students to attend any qualified school of their parents' or custodians' choice.
B. To be eligible for certification and retain certification,  the school tuition organization:
1. Must allocate at least ninety percent of its annual revenue from contributions made for the purposes of sections 20-224.06,  20-224.07,  43-1183 and 43-1184 for educational scholarships or tuition grants.
2. Shall not limit the availability of educational scholarships or tuition grants to only students of one school.
3. Must allow the department of revenue to verify that the educational scholarships and tuition grants that are issued are awarded to students who attend a qualified school.
4. Must not knowingly collude with any other school tuition organization to circumvent the limits of section 43-1504,  subsection C.
5. Must not award educational scholarships or tuition grants to students who are simultaneously enrolled in a district school or charter school and a qualified school.
6. Shall include on the organization's website,  if one exists,  the percentage and total dollar amount of educational scholarships and tuition grants awarded during the previous fiscal year to:
(a) Students whose family income meets the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1785) for free or reduced-price lunches.
(b) Students whose family income exceeds the threshold prescribed by subdivision (a) of this paragraph but does not exceed one hundred eighty-five percent of the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1785) for free or reduced-price lunches.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1505 - Special provisions; corporate donations for displaced students and students with disabilities; definition

43-1505.
Special provisions;  corporate donations for displaced students and students with disabilities;  definition
A. A school tuition organization that receives contributions for the purposes of section 20-224.07 or 43-1184 must use at least ninety per cent of those contributions to provide educational scholarships or tuition grants to qualified students.
B. The amount of an educational scholarship or a tuition grant that is issued by a school tuition organization under this section shall not exceed the cost of tuition for the student to attend the qualified school or ninety per cent of the amount of state aid that otherwise would be computed for the student as provided in title 15,  chapter 9,  article 5,  whichever is less. On request from a school tuition organization,  the department of education shall provide to the school tuition organization in a timely manner the amount computed for the student under this subsection that represents the ninety per cent limitation prescribed in this subsection.
C. A school tuition organization shall require that student beneficiaries use the educational scholarships or tuition grants on a full-time basis. If a child leaves the school before completing an entire school year,  the school shall refund a prorated amount of the educational scholarship or tuition grant to the school tuition organization that issued the scholarship or grant. The school tuition organization shall allocate any refunds it receives under this subsection for educational scholarships or tuition grants.
D. Qualified students who receive an educational scholarship or tuition grant under this section shall be allowed to attend any qualified school of their custodians' choice.
E. For the purposes of this section,  " qualified student"  means a student,  including a student who previously qualified for an educational scholarship or tuition grant under this section and continues to attend a qualified school,  who has been either:
1. Placed in foster care pursuant to title 8,  chapter 4 at any time before the student graduates from high school or obtains a general equivalency diploma.
2. Identified as having a disability under section 504 of the rehabilitation act (29 United States Code section 794) or identified at any time by a school district as a child with a disability as defined in section 15-761 or a child with a disability who is eligible to receive services from a school district under section 15-763.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1506 - Annual report; posting

43-1506.
Annual report;  posting
A. On or before September 30 of each year,  each school tuition organization shall report electronically to the department,  in a form prescribed by the department,  the following information,  separately compiled and identified for the purposes of sections 20-224.06,  20-224.07,  43-1183 and 43-1184:
1. The name,  address and contact person of the school tuition organization.
2. The total number of contributions received during the previous fiscal year.
3. The total dollar amount of contributions received during the previous fiscal year.
4. The total number of children awarded educational scholarships or tuition grants during the previous fiscal year.
5. The total dollar amount of:
(a) Educational scholarships and tuition grants distributed during the previous fiscal year.
(b) Monies being held for identified students' scholarships and tuition grants in future years.
6. The cost of audits pursuant to section 43-1507 paid during the fiscal year.
7. The percentage and total dollar amount of educational scholarships and tuition grants awarded during the previous fiscal year to:
(a) Students whose family income meets the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793) for free or reduced-price lunches.
(b) Students whose family income exceeds the threshold prescribed by subdivision (a) of this paragraph but does not exceed one hundred eighty-five percent of the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793) for free or reduced-price lunches.
8. For each school to which educational scholarships or tuition grants were awarded:
(a) The name and address of the school.
(b) The number of educational scholarships and tuition grants awarded during the previous fiscal year.
(c) The total dollar amount of educational scholarships and tuition grants awarded during the previous fiscal year.
9. The names,  job titles and annual salaries of the three employees who receive the highest annual salaries from the school tuition organization.
B. The department shall post on its website a report of the information it receives pursuant to subsection A of this section on or before March 31 of the calendar year following the year in which the information is received.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1507 - Audits and financial reviews

43-1507.
Audits and financial reviews
A. On or before September 30 of each year,  each school tuition organization that received one million dollars or more in total donations in the previous fiscal year shall provide for a financial audit of the organization. The audit must be conducted in accordance with generally accepted auditing standards and must evaluate the organization's compliance with section 43-1503,  subsection B,  paragraph 1. The audit must be conducted by an independent certified public accountant who is licensed in this state or who has a limited reciprocity privilege pursuant to section 32-725. The certified public accountant and the firm the certified public accountant is affiliated with shall be independent with respect to the organization,  its officers and directors,  services performed and all other independent relationships prescribed by generally accepted auditing standards.
B. On or before September 30 of each year,  each school tuition organization that received less than one million dollars in total donations in the previous fiscal year shall provide for a financial review of the organization. The review must be conducted in accordance with standards for accounting and review services and must evaluate the organization's compliance with the fiscal requirements of this article. The review must be conducted by an independent certified public accountant who is licensed in this state or who has a limited reciprocity privilege pursuant to section 32-725. The certified public accountant and the firm the certified public accountant is affiliated with shall be independent with respect to the organization,  its officers and directors,  services performed and all other independent relationships prescribed by generally accepted auditing standards.
C. Within five days after receiving the audit or financial review,  the school tuition organization shall file a signed copy of the audit or financial review with the department.
D. The school tuition organization shall pay the fees and costs of the certified public accountant under this section from the organization's operating monies. The fees and costs shall be excluded from the calculation of total revenues spent on scholarships and tuition grants.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1601 - Definitions

43-1601.
Definitions
In this chapter,  unless the context otherwise requires:
1. " Allocate"  includes reserving money for an award of a multiyear educational scholarship or tuition grant for a specific student.
2. " Fiscal year"  means the fiscal year of the state as prescribed in section 35-102.
3. " Qualified school"  means a preschool that offers services to students with disabilities,  nongovernmental primary school or secondary school that is located in this state and that does not discriminate on the basis of race,  color,  disability,  familial status or national origin and that requires all teaching staff and personnel that have unsupervised contact with students to be fingerprinted. Qualified school does not include a charter school or programs operated by a charter school.
4. " Students with disabilities"  means students who have any of the following conditions:
(a) Hearing impairment.
(b) Visual impairment.
(c) Developmental delay.
(d) Preschool severe delay.
(e) Speech/language impairment.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1602 - Certification as a school tuition organization

43-1602.
Certification as a school tuition organization
A. A nonprofit organization in this state that is exempt or has applied for exemption from federal taxation under section 501(c)(3) of the internal revenue code may apply to the department of revenue for certification as a school tuition organization,  and the department shall certify the school tuition organization if it meets the requirements prescribed by this chapter. An organization must apply for certification on a form prescribed and furnished on request by the department.
B. The department shall:
1. Maintain a public registry of currently certified school tuition organizations.
2. Make the registry available to the public on request.
3. Post the registry on the department's official website.
C. The department shall send notice by certified mail or by e-mail to a school tuition organization if the department determines that the school tuition organization has engaged in any of the following activities:
1. Failed or refused to allocate at least ninety percent of annual revenues from contributions made for the purposes of sections 43-1089 and 43-1089.03 for educational scholarships or tuition grants.
2. Failed or refused to file the annual reports required by section 43-1604.
3. Limited the availability of scholarships to students of only one school.
4. Encouraged,  facilitated or knowingly permitted taxpayers to engage in actions prohibited by this article.
5. Awarded,  restricted or reserved educational scholarships or tuition grants for use by a particular student based solely on the recommendation of the donor.
6. Failed or refused to meet any of the requirements in section 43-1603,  subsection B.
7. Failed or refused to include the notice required in section 43-1603,  subsection C.
8. Failed or refused to comply with the audit or financial review requirements of section 43-1605.
D. A school tuition organization that receives notice from the department pursuant to subsection C of this section has ninety days to correct the violation identified by the department in the notice. If a school tuition organization fails or refuses to comply after ninety days,  the department may remove the organization from the list of certified school tuition organizations and shall make available to the public notice of removal as soon as possible. An organization that is removed from the list of certified school tuition organizations must notify any taxpayer who attempts to make a contribution that the contribution is not eligible for the tax credit and offer to refund all donations received after the date of the notice of termination of certification.
E. A school tuition organization may request an administrative hearing on the revocation of its certification as provided by title 41,  chapter 6,  article 10. Except as provided in section 41-1092.08,  subsection H,  a decision of the department is subject to judicial review pursuant to title 12,  chapter 7,  article 6.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1604 - Annual report; posting

43-1604.
Annual report;  posting
A. On or before September 30 of each year,  each school tuition organization shall report electronically to the department,  in a form prescribed by the department,  the following information,  separately compiled and identified for the purposes of sections 43-1089 and 43-1089.03:
1. The name,  address and contact person of the school tuition organization.
2. The total number of contributions received during the previous fiscal year.
3. The total dollar amount of contributions received during the previous fiscal year.
4. The total number of children awarded educational scholarships or tuition grants during the previous fiscal year.
5. The total dollar amount of:
(a) Educational scholarships and tuition grants distributed during the previous fiscal year.
(b) Money being held for identified students' scholarships and tuition grants in future years.
6. The cost of audits pursuant to section 43-1605 paid during the fiscal year.
7. The total dollar amount of educational scholarships and tuition grants awarded during the previous fiscal year to:
(a) Students whose family income meets the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793) for free or reduced-price lunches.
(b) Students whose family income exceeds the threshold prescribed by subdivision (a) of this paragraph but does not exceed one hundred eighty-five percent of the economic eligibility requirements established under the national school lunch and child nutrition acts (42 United States Code sections 1751 through 1793) for free or reduced-price lunches.
8. For each school to which educational scholarships or tuition grants were awarded:
(a) The name and address of the school.
(b) The number of educational scholarships and tuition grants awarded during the previous fiscal year.
(c) The total dollar amount of educational scholarships and tuition grants awarded during the previous fiscal year.
9. The names,  job titles and annual salaries of the three employees who receive the highest annual salaries from the school tuition organization.
B. The department shall post on its website a report of the information it receives pursuant to subsection A of this section on or before March 31 of the calendar year following the year in which the information is received.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1605 - Audits and financial reviews

43-1605.
Audits and financial reviews
A. On or before September 30 of each year,  each school tuition organization that received one million dollars or more in total donations in the previous fiscal year shall provide for a financial audit of the organization. The audit must be conducted in accordance with generally accepted auditing standards and must evaluate the organization's compliance with section 43-1603,  subsection B,  paragraph 1. The audit must be conducted by an independent certified public accountant who is licensed in this state or who has a limited reciprocity privilege pursuant to section 32-725. The certified public accountant and the firm the certified public accountant is affiliated with shall be independent with respect to the organization,  its officers and directors,  services performed and all other independent relationships prescribed by generally accepted auditing standards.
B. On or before September 30 of each year,  each school tuition organization that received less than one million dollars in total donations in the previous fiscal year shall provide for a financial review of the organization. The review must be conducted in accordance with standards for accounting and review services and must evaluate the organization's compliance with the fiscal requirements of this article. The review must be conducted by an independent certified public accountant who is licensed in this state or who has a limited reciprocity privilege pursuant to section 32-725. The certified public accountant and the firm the certified public accountant is affiliated with shall be independent with respect to the organization,  its officers and directors,  services performed and all other independent relationships prescribed by generally accepted auditing standards.
C. Within five days after receiving the audit or financial review the school tuition organization shall file a signed copy of the audit or financial review with the department.
D. The school tuition organization shall pay the fees and costs of the certified public accountant under this section from the organization's operating monies. The fees and costs shall be excluded from the calculation of total revenues spent on scholarships and tuition grants.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1701 - Definitions

43-1701.
Definitions
In this chapter,  unless the context otherwise requires:
1. " Arizona small business"  means an activity that generates Arizona small business gross income.
2. " Arizona small business adjusted gross income"  of a resident taxpayer means the Arizona small business gross income subject to the adjustments provided in article 3 of this chapter.
3. " Arizona small business gross income"  of a resident taxpayer:
(a) Means the sum of the amounts,  whether positive or negative,  that are included in a taxpayer's federal adjusted gross income for the taxable year,  computed pursuant to the internal revenue code,  and that are reported on the following schedules and forms or on equivalent successor schedules and forms designated by the internal revenue service:
(i) Schedule B,  interest and ordinary dividends.
(ii) Schedule C,  profit or loss from business.
(iii) Schedule E,  supplemental income or loss.
(iv) Schedule F,  profit or loss from farming.
(v) Form 4797,  sale of business property.
(vi) Form 4835,  farm rental income and expenses.
(b) Includes any amount reported on schedule D,  capital gains and losses,  that is recognized with respect to either the taxable disposition of an ownership interest in any entity other than a publicly traded entity,  or the taxable disposition of capital assets used in connection with a trade or business activity,  including goodwill and going concern value.
4. " Arizona small business taxable income"  of a resident taxpayer means the Arizona small business adjusted gross income minus any deductions allowable in article 4 of this chapter.
2023 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,  an amount equal to 2.5% of the Arizona small business taxable income.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1721 - Additions and subtractions to Arizona small business gross income

43-1721.
Additions and subtractions to Arizona small business gross income
In computing Arizona small business adjusted gross income,  the additions and subtractions provided in sections 43-1021 and 43-1022 shall be made but only to the extent the additions and subtractions directly relate to Arizona small business gross income. The subtraction provided in section 43-1022,  paragraph 28 may not be included as a subtraction under this chapter.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1742 - Individual income tax credits; applicability

43-1742.
Individual income tax credits;  applicability
The credits allowed under chapter 10,  article 5 of this title are allowed against the tax due under this chapter to the extent the credit is derived from items otherwise included in computing Arizona small business gross income. To the extent the credits allowed by this section exceed the tax due under this chapter for the taxable year,  the excess amount of the credits claimed by the Arizona small business is allowed as a credit against the tax imposed on the small business taxpayer under chapter 10 of this title.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-1751 - Nonresidents

43-1751.
Nonresidents
Notwithstanding any other law,  chapter 10,  article 6 of this title applies in the case of nonresidents such that Arizona small business gross income includes only that portion of federal adjusted gross income that represents income from sources within this state. All other provisions of chapter 10,  article 6 of this title apply to the extent the provisions directly relate to Arizona small business gross income.
2023 Arizona Revised Statutes › Title 44 - Trade and Commerce › § 44-101 - Statute of frauds

44-101.
Statute of frauds
No action shall be brought in any court in the following cases unless the promise or agreement upon which the action is brought,  or some memorandum thereof,  is in writing and signed by the party to be charged,  or by some person by him thereunto lawfully authorized:
1. To charge an executor or administrator upon any promise to answer for any debt or damages due from his testator or intestate out of his own estate.
2. To charge a person upon a promise to answer for the debt,  default or miscarriage of another.
3. To charge a person upon any agreement made upon consideration of marriage,  except a mutual promise to marry.
4. Upon a contract to sell or a sale of goods or choses in action of the value of five hundred dollars or more,  unless the buyer accepts part of the goods or choses in action,  and actually receives them or gives something in earnest to bind the contract,  or in part payment,  but when a sale is made at auction,  an entry by the auctioneer in his sale book,  made at the time of the sale,  of the kind of property sold,  the terms of the sale,  the price,  and the name of the purchaser and person on whose account the sale is made is a sufficient memorandum.
5. Upon an agreement which is not to be performed within one year from the making thereof.
6. Upon an agreement for leasing for a longer period than one year,  or for the sale of real property or an interest therein. Such agreement,  if made by an agent of the party sought to be charged,  is invalid unless the authority of the agent is in writing,  subscribed by the party sought to be charged.
7. Upon an agreement authorizing or employing an agent or broker to purchase or sell real property,  or mines,  for compensation or a commission.
8. Upon an agreement which by its terms is not to be performed during the lifetime of the promisor,  or an agreement to devise or bequeath any property,  or to make provision for any person by will.
9. Upon a contract,  promise,  undertaking or commitment to loan money or to grant or extend credit,  or a contract,  promise,  undertaking or commitment to extend,  renew or modify a loan or other extension of credit involving both an amount greater than two hundred fifty thousand dollars and not made or extended primarily for personal,  family or household purposes.
2023 Arizona Revised Statutes › Title 44 - Trade and Commerce › § 44-131 - Capacity of minor veterans and married minors

44-131.
Capacity of minor veterans and married minors
A. A veteran who is entitled to benefits under the servicemen's readjustment act of 1944 (P.L. 78-346;  58 Stat. 284),  or the spouse of that veteran,  is not under legal disability by reason of minority to make any contract and any contract made by that veteran or spouse is not invalid or voidable by reason of the minority of the veteran or spouse.
B. A person who is married to an adult is not under legal disability because of that person's minority to make a contract and a contract made by that person is not invalid or voidable because of that person's minority.
2023 Arizona Revised Statutes › Title 44 - Trade and Commerce › § 44-132 - Capacity of minor to obtain hospital, medical and surgical care; definition

44-132.
Capacity of minor to obtain hospital,  medical and surgical care;  definition
A. Notwithstanding any other provision of law except as provided in title 36,  chapter 20,  article 1,  and without limiting cases in which consent may otherwise be obtained or is not required,  any emancipated minor,  any minor who has contracted a lawful marriage or any homeless minor may give consent to the furnishing of hospital,  medical and surgical care to such minor,  and such consent shall not be subject to disaffirmance because of minority. The consent of the parent,  or parents,  of such a person is not necessary in order to authorize hospital,  medical and surgical care. For the purposes of this section only,  subsequent judgment of annulment of such marriage or judgment of divorce shall not deprive such person of his adult status once attained.
B. A health care provider acting in reliance on the consent of a minor who has authority or apparent authority pursuant to this section to consent to health care is not subject to criminal and civil liability and professional disciplinary action on the ground that he or she failed to obtain consent of the minor's parent,  parents or legal guardian. This subsection does not affect any other cause of action permitted under title 12,  chapter 5.1.
C. For purposes of this section,  a homeless minor is an individual under the age of eighteen years living apart from his parents and who lacks a fixed and regular nighttime residence or whose primary residence is either a supervised shelter designed to provide temporary accommodations,  a halfway house or a place not designed for or ordinarily used for sleeping by humans.
2023 Arizona Revised Statutes › Title 44 - Trade and Commerce › § 44-132.01 - Capacity of minor to obtain treatment for venereal disease without consent of parent

44-132.01.
Capacity of minor to obtain treatment for venereal disease without consent of parent
Notwithstanding any other provision of the law,  a minor who may have contracted a venereal disease may give consent to the furnishing of hospital or medical care related to the diagnosis or treatment of such disease and such consent shall not be subject to disaffirmance because of minority. The consent of the parent,  parents or legal guardian of such a person shall not be necessary in order to authorize hospital or medical care.
2023 Arizona Revised Statutes › Title 44 - Trade and Commerce › § 44-133 - Emergency consent for hospital care, medical attention or surgery by person in loco parentis

44-133.
Emergency consent for hospital care,  medical attention or surgery by person in loco parentis
Notwithstanding any other provision of the law,  in cases of emergency in which a minor is in need of immediate hospitalization,  medical attention or surgery and after reasonable efforts made under the circumstances,  the parents of such minor cannot be located for the purpose of consenting thereto,  consent for said emergency attention may be given by any person standing in loco parentis to said minor.
2023 Arizona Revised Statutes › Title 44 - Trade and Commerce › § 44-133.01 - Capacity of minor to consent to treatment for use of a dangerous drug or narcotic

44-133.01.
Capacity of minor to consent to treatment for use of a dangerous drug or narcotic
Notwithstanding any other law,  any minor who is at least twelve years of age who is found,  upon diagnosis of a licensed physician or a registered nurse practitioner,  to be under the influence of a dangerous drug or narcotic,  which includes withdrawal symptoms,  may be considered an emergency case and the minor is considered as having consented to hospital or medical care needed for treatment for that condition. Such consent is not subject to disaffirmance because of minority. The consent of the parent,  parents or legal guardian of that minor is not necessary to authorize hospital or medical care,  except that the consent is equally valid if obtained.
2023 Arizona Revised Statutes › Title 44 - Trade and Commerce › § 44-134 - Capacity for blood donation

44-134.
Capacity for blood donation
A. Notwithstanding any other law,  a person who is at least eighteen years of age and who is otherwise competent may consent to the donation of blood and be subject to the penetration of tissue necessary to accomplish the donation at a federally approved blood bank.
B. Notwithstanding any other law,  a minor who is sixteen or seventeen years of age may donate blood and be subject to the penetration of tissue necessary to accomplish the donation at a federally approved blood bank only if the minor has the written consent of the minor's parent or legal guardian.
2023 Arizona Revised Statutes › Title 44 - Trade and Commerce › § 44-140 - Definitions

44-140.
Definitions
In this article,  unless the context otherwise requires:
1. " Educational institution"  means a university,  college,  community college,  junior college,  high school,  technical,  vocational or professional school,  or similar institution,  wherever located,  approved or accredited for the purposes of this article by the state board of education.
2. " Educational loan"  means a loan or other aid or assistance for the purpose of furthering the obligor's education at an educational institution.
3. " Person"  means individual,  corporation,  government or governmental subdivision or agency,  business trust,  estate,  trust,  partnership or association,  or any other legal entity.
2023 Arizona Revised Statutes › Title 44 - Trade and Commerce › § 44-140.01 - Educational loan; enforceable; prerequisites

44-140.01.
Educational loan;  enforceable;  prerequisites
Any written obligation signed by a minor sixteen or more years of age in consideration of an educational loan received by him from any person is enforceable as if he were an adult at the time of execution,  but only if prior to the making of the educational loan an educational institution has certified in writing to the person making the educational loan that the minor is enrolled,  or has been accepted for enrollment,  in the educational institution.
2023 Arizona Revised Statutes › Title 44 - Trade and Commerce › § 44-141 - Joint and several liability of parties to joint obligations

44-141.
Joint and several liability of parties to joint obligations
A. All parties to a joint obligation,  including negotiable paper and partnership debts,  shall be severally liable also for the full amount of such obligations. An action may be brought against such parties jointly or separately,  joining one or more,  and judgment may be given in each such action without barring an action against any party to the obligation not included in the judgment,  and without releasing any party against whom the action was not brought.
B. The court may,  upon its own motion or upon the application of any interested party,  require that the plaintiff bring in as defendants all parties jointly liable on the obligation upon which the action is brought,  in which event any subsequent judgment shall be for the amount unsatisfied.
2023 Arizona Revised Statutes › Title 44 - Trade and Commerce › § 44-142 - Action against persons primarily and secondarily liable on bill of exchange or other contract

44-142.
Action against persons primarily and secondarily liable on bill of exchange or other contract
The acceptor of a bill of exchange,  or any other principal obligor on any contract,  may be sued either alone or jointly with any other party who may be liable thereon,  but judgment shall not be given against such other party not primarily liable unless judgment has been previously,  or is at the same time,  given against the acceptor or other principal obligor,  except when the plaintiff discontinues his action against such principal obligor.
2023 Arizona Revised Statutes › Title 44 - Trade and Commerce › § 44-143 - Formal requirements for and limitations upon confession of judgment under power of attorney

44-143.
Formal requirements for and limitations upon confession of judgment under power of attorney
Judgment by confession shall not be entered upon a note,  bond or other instrument in writing for the payment of money under the authority of a power of attorney to confess judgment thereon,  unless such authority is executed and acknowledged on a day subsequent to the date on which the indebtedness to be confessed became due and payable.
2023 Arizona Revised Statutes › Title 44 - Trade and Commerce › § 44-144 - Effect of assignment of chose in action upon defenses existing at time of assignment; exceptions

44-144.
Effect of assignment of chose in action upon defenses existing at time of assignment;  exceptions
An assignment of a chose in action shall not prejudice any set-off or other defense existing at the time of the notice of the assignment. This section shall not apply to a negotiable promissory note or bill of exchange,  transferred in good faith and upon good consideration before due except as provided in section 44-145.