reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19109 - Authority to seize and sell personal property for delinquent taxes

42-19109.
Authority to seize and sell personal property for delinquent taxes
A. The tax bill is the sheriff's warrant of authority to seize and sell the personal property as required by this article.
B. The sheriff's authority to seize and sell personal property extends to all counties in the state. Except for wilful misconduct,  the sheriff is not liable for wrongfully seizing or selling property as directed by this article.
C. The sheriff shall charge the same fees for seizure and sale of personal property for taxes as provided on executions and other actual expenses that are not provided for under executions.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19110 - Seizure of property

42-19110.
Seizure of property
A. After receiving a tax bill the sheriff shall:
1. Seize the property wherever it is found.
2. Advertise the property for sale at public auction for cash within one year after the date of the seizure.
B. Under authority of the tax bill,  the sheriff:
1. Shall seize the property.
2. May enter any building,  dwelling,  grounds or other place or enclosure in order to seize the property.
3. May call any citizen to aid the sheriff if necessary.
C. If the property is located in a manner that requires a judicial warrant to achieve entry,  any magistrate may issue the warrant on a showing that probable cause exists to believe that the property described in the tax bill is so located.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19111 - Notice of sale

42-19111.
Notice of sale
A. After seizing the property the sheriff shall give notice of the time,  place and terms of sale by:
1. Posting three notices in the county where the property is to be sold. One of the notices shall be posted at the place where the property is located,  and the other two shall be posted in locations in the county that are commonly and regularly observed by the general public.
2. Either personal service on the owner of the property or mailing a copy of the notice to the owner by certified mail,  return receipt requested. If notification under this paragraph cannot be completed because the owner is unknown or the owner's address is unknown,  the sheriff shall publish notice in a newspaper of general circulation in the county in which the unsecured property was seized. If the notice is published in a weekly newspaper,  the notice must appear once each week for two consecutive weeks. If the notice is published in a daily newspaper,  the notice must appear six consecutive times. In either case,  the last publication must appear at least three weeks but not more than four weeks before the date of the sale.
B. The notices shall:
1. Describe the property to be sold.
2. State the name of the owner or person to whom the property is assessed.
3. State the place and time of holding the sale.
4. State the amount of taxes for which the property is to be sold.
C. The sheriff may not sell personal property under section 42-19113 until at least three weeks after the notice is served on the property owner,  after receiving confirmation that the owner received the notice by certified mail or after the last date of notice by publication,  whichever method the sheriff used under subsection A,  paragraph 2 of this section.
D. If a court determines that a sheriff failed to give notice as required by this section:
1. Any sale of the personal property by the sheriff is void.
2. The owner is entitled to redeem the property as provided by this article on paying the outstanding taxes,  interest and costs associated with collecting the taxes.
3. The court may award fees and other expenses associated with the adjudication to the owner as provided by section 12-348.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19112 - Redemption

42-19112.
Redemption
A. The owner of personal property,  a lien claimant or a conditional vendor may redeem the property at any time before the actual sale by the sheriff by paying to the sheriff the taxes,  interest and costs.
B. The right to redeem terminates after the property is sold.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19113 - Sale

42-19113.
Sale
A. The sheriff shall offer the personal property,  or as much of the property as is necessary to pay the taxes,  interest and costs of sale,  at a public sale held at the time fixed in the notices.
B. Any person,  including the county,  may bid at the sale,  and the property shall be sold to the highest bidder for cash.
C. If no bid is made for the property in an amount sufficient to pay the taxes,  the sheriff may execute and deliver a bill of sale conveying the title of the property to the highest bidder,  together with the property.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19115 - Return of sale; distribution of proceeds

42-19115.
Return of sale;  distribution of proceeds
A. The sheriff shall make return of the tax bill on or before the tenth day of the month following the sale and,  if the property is sold to a person other than the county,  shall pay to the county treasurer the total amount of all monies received.
B. The treasurer shall distribute the proceeds to the proper funds. The costs shall be placed in the county expense fund. Any balance remaining with the treasurer after payment of the taxes,  interest and costs shall be paid to the owner of the personal property who was dispossessed by the sale.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19117 - Tax as debt against property owner; action to collect tax

42-19117.
Tax as debt against property owner;  action to collect tax
A. The tax on personal property is a debt against the owner to whom the property is assessed and against the owner's successors and assigns.
B. At the request of the county treasurer,  the county attorney shall bring an action against the owner to recover all or any part of the tax.
C. If the county treasurer or sheriff is unable to find sufficient personal property to pay the tax and costs that are assessed to the owner,  and the owner or the owner's successors or assigns refuses or fails to pay the tax or to surrender property sufficient for that purpose,  the county treasurer shall bring an action in court pursuant to section 12-163,  subsection B,  against the owner and the owner's successors and assigns,  or any of them,  for collection of the tax and costs.
D. Personal judgment may be rendered against any or all defendants.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19118 - Clearing uncollectible tax

42-19118.
Clearing uncollectible tax
A. If the county treasurer,  sheriff and county attorney are unable to locate both the personal property on which taxes have been assessed and the person owning the property or the owner's successors or assigns,  after diligent search by the sheriff,  the tax may be declared uncollectible pursuant to this section.
B. The county treasurer shall:
1. Prepare and submit to the board of supervisors a certificate of clearance stating:
(a) The name of the person who is liable for the tax.
(b) A description of the property.
(c) The tax roll number.
(d) The delinquent date of the tax.
(e) The year and the amount of tax,  interest and penalty involved.
(f) The extent of any lien on the property.
2. Submit an affidavit from the sheriff stating that after a diligent search both the property and the person owning the property or the person's successors or assigns have not been located.
C. On being satisfied that the tax is uncollectible,  the board of supervisors may approve the certificate of clearance.
D. On approval of the certificate,  the treasurer shall:
1. Delete from the treasurer's records the tax,  interest and penalty covered by the certificate.
2. Make a notation in the records that the deletion was made pursuant to the approval of a certificate of clearance together with the number and date of the certificate.
E. If the property or the person who owns the property or the owner's successors or assigns are located after the approval of the certificate of clearance,  the county treasurer may reinstate and collect the taxes,  penalties and interest as if there had been no approval of the certificate.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19151 - Definition of mobile home

42-19151.
Definition of mobile home
In this article,  unless the context otherwise requires,  " mobile home"  means a structure that is transportable in one or more sections including the plumbing,  heating,  air conditioning and electrical systems that are contained in the structure and that,  when erected on site,  is either of the following:
1. More than eight feet in body width,  thirty-two feet or more in body length and built on a permanent chassis.
2. Regardless of the size,  used as a single family dwelling or for commercial purposes with or without a permanent foundation.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19152 - Taxation of mobile homes

42-19152.
Taxation of mobile homes
A. Each mobile home is subject to ad valorem property tax to be assessed and collected in the same manner and at the same time as other personal property that is taxable under this chapter.
B. The department shall establish the method of determining the valuation of mobile homes that are taxable under this chapter to be set by the county assessor.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19153 - Application and exemptions

42-19153.
Application and exemptions
This article does not apply to:
1. A mobile home with respect to which an affidavit of affixture has been recorded pursuant to section 42-15203 and that has been placed on the real property tax roll.
2. Any trailer that is eight feet or less in width and less than thirty-two feet in length and that is not used as a place of residence or for a commercial purpose. A license tax in lieu of ad valorem property taxes is assessed on those trailers in the same manner as on other vehicles.
3. A mobile home that is properly licensed in another state and that is owned by a bona fide tourist in this state. This article does apply to a mobile home or trailer that is located in this state and that is owned by a resident of this state. For the purposes of this paragraph,  " resident"  includes:
(a) A person,  except a tourist or out-of-state student,  who owns,  leases or rents a dwelling in this state and occupies it as a place of residence.
(b) A person who,  regardless of domicile,  remains in this state for a consecutive period of six months or more.
(c) A person who engages in a trade,  profession or occupation in this state or who accepts employment in this state in other than seasonal agricultural work.
(d) A person who places a child in a public school without paying nonresident tuition.
(e) A person who declares that the person is a resident of this state for the purpose of obtaining or paying at resident rates a state license or tuition fees at an educational institution that is maintained by public monies.
(f) Any individual,  partnership,  company,  firm,  corporation or association that maintains a main office,  a branch office or warehouse facilities in this state and that bases and operates motor vehicles in this state.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19154 - Landowner's register of mobile homes and monthly report; violation; classification

42-19154.
Landowner's register of mobile homes and monthly report;  violation;  classification
A. If a person permits a mobile home to be placed on land that the person owns,  possesses or controls in a manner that permits the mobile home to be occupied as a dwelling or sleeping place for one or more persons for a period of thirty days or more,  the person shall keep a register containing information that is required by the department.
B. The department shall prescribe,  and the county assessor shall furnish,  forms for maintaining the register. A copy of the information in the register for each month shall be sent to the county assessor within ten days after the month covered by the report.
C. A person who knowingly fails to maintain the register or make the report required by this section is guilty of a class 2 misdemeanor.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19155 - Unlawful sale or removal of mobile home; classification

42-19155.
Unlawful sale or removal of mobile home;  classification
A. It is unlawful to knowingly move or sell a mobile home on which applicable ad valorem taxes imposed under this chapter have not been paid and are delinquent.
B. A person who violates this section is guilty of a class 1 misdemeanor. Any fine collected under this subsection shall be deposited,  pursuant to sections 35-146 and 35-147,  in the state general fund.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19157 - Collection of delinquent taxes

42-19157.
Collection of delinquent taxes
A. Except as otherwise prescribed by this article,  if a person who is liable for paying tax under this article evades or is delinquent in paying the tax,  the tax shall be collected in the manner and by the officers prescribed by this chapter for collecting delinquent taxes on personal property.
B. Notwithstanding any other law,  for a mobile home for which an affidavit of affixture has not been recorded pursuant to section 42-15203,  that is not placed on the real property roll and that is the owner's primary residence,  the delinquent tax may be collected pursuant to subsection A of this section only after both of the following occur:
1. The tax has been delinquent for a period of one year.
2. The person liable for paying the tax has not redeemed the property within six months after the end of the one-year period prescribed in paragraph 1 of this subsection.
C. For delinquent tax report purposes,  the county treasurer and the officers prescribed by this chapter shall use the method and procedures of identifying mobile homes as prescribed by the department of transportation.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19158 - Notice of intent to seize mobile home in possession of person not listed on tax bill

42-19158.
Notice of intent to seize mobile home in possession of person not listed on tax bill
A. If the sheriff is directed to seize and sell a mobile home that is found to be in the possession of a person who is other than the person listed on the tax bill issued by the county treasurer and who presents evidence of having purchased the mobile home from the person listed on the tax bill after the taxes became delinquent,  the sheriff shall not seize the property. Instead,  the sheriff shall:
1. Issue a notice of intent to seize the mobile home in five working days.
2. Advise the owner of the application procedure to extend the payment due date as provided in section 42-19160.
B. This section does not apply if the county treasurer or sheriff has reason to believe that the mobile home is in danger of being removed from the state.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19159 - Owner's action to collect delinquent tax from previous owner

42-19159.
Owner's action to collect delinquent tax from previous owner
A. A person who purchases a mobile home and who subsequently pays taxes that were imposed by this article on the mobile home and that were levied and became delinquent when the mobile home was the property of a previous owner may bring an action against the previous owner for the amount of the delinquent taxes paid.
B. If the purchaser prevails,  the purchaser shall recover damages including reasonable attorney fees and treble the amount of delinquent taxes paid.
C. This section does not apply if the purchaser has specifically assumed the delinquent tax liability in writing,  signed by the purchaser and seller,  and the delinquent taxes assumed are correctly stated by year and amount due.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19160 - Delinquent taxes accruing under previous ownership

42-19160.
Delinquent taxes accruing under previous ownership
A. If delinquent taxes on a mobile home were levied and became delinquent when the mobile home was the property of a previous owner:
1. The county treasurer,  on application and payment of a five dollar fee by the current owner,  shall extend the due date for paying the taxes for one year with no interest and penalty.
2. Any accrued interest or penalty due on the delinquent tax amount shall be exempted from payment by the current owner.
B. Delinquent taxes that are extended under this section become due and payable immediately if the mobile home is sold.
C. This section does not apply to a permanently affixed mobile home that is assessed as real property pursuant to chapter 15,  article 5 of this title.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-102 - Declaration of intent

43-102.
Declaration of intent
A. It is the intent of the legislature by the adoption of this title to accomplish the following objectives:
1. To adopt the provisions of the federal internal revenue code relating to the measurement of adjusted gross income for individuals,  to the end that adjusted gross income reported each taxable year by an individual to the internal revenue service shall be the identical sum reported to this state,  subject only to modifications contained in this title.
2. To adopt the provisions of the federal internal revenue code relating to the measurement of taxable income for corporations,  trusts,  estates and partnerships,  to the end that taxable income reported each taxable year by a corporation,  trust,  estate or partnership to the internal revenue service shall be the identical sum reported to this state,  subject only to modifications contained in this title.
3. To achieve the results in paragraphs 1 and 2 by the application of the various provisions of the federal internal revenue code relating to the definitions of income,  exceptions,  deductions,  accounting methods,  taxation of individuals,  corporations,  trusts,  estates and partnerships,  basis and other pertinent provisions relating to gross income as defined,  resulting in an amount called adjusted gross income for individuals and taxable income for corporations,  trusts,  estates and partnerships in the internal revenue code.
4. To impose on each resident of this state a tax measured by taxable income wherever derived.
5. To impose on each nonresident and each corporation with a business situs in this state a tax measured by taxable income which is the result of activity within or derived from sources within this state.
B. Nothing contained in this title shall be construed to require a taxpayer to include an item of income or permit a taxpayer to deduct an expense item more than once in computing Arizona taxable income.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-107 - Nonconformity in application of internal revenue code; abatement of penalties and interest; definitions

43-107.
Nonconformity in application of internal revenue code;  abatement of penalties and interest;  definitions
A. Notwithstanding sections 42-1123 and 42-1125,  no interest or penalty may be assessed on a nonconformity deficiency if all of the following are true for a taxable year:
1. The taxpayer filed a return and paid the taxes due,  relying on the department's published forms and instructions.
2. Conformity does not occur.
3. The department supplements its published forms and instructions related to nonconformity and requires the taxpayer to file an amended return.
4. By the extended due date of the next taxable year's return,  the taxpayer amends its return to report the nonconformity deficiency and pays the additional tax in the manner prescribed by the department.
B. Notwithstanding section 42-1123,  the department shall not pay interest on refunds resulting from an amended return related to nonconformity unless the refund is paid more than sixty days after the due date set forth in subsection A,  paragraph 4 of this section or filing date,  whichever is later.
C. For the purposes of this section:
1. " Conformity"  means an amendment to section 43-105 that results in adoption of the definition of the internal revenue code for the taxable year.
2. " Nonconformity"  means either:
(a) Conformity plus another amendment to this title that does not conform to specific provisions of the internal revenue code as defined in section 43-105 for the taxable year.
(b) No amendment to section 43-105 for the taxable year.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-108 - Subtraction from gross income; ordinary and necessary expenses; marijuana establishments and marijuana testing facilities; definitions

43-108.
Subtraction from gross income;  ordinary and necessary expenses;  marijuana establishments and marijuana testing facilities;  definitions
(Caution: 1998 Prop. 105 applies)
A. Notwithstanding any other law,  in computing Arizona adjusted gross income or Arizona taxable income for a taxpayer,  all ordinary and necessary expenses paid or incurred during the taxable year in carrying on a trade or business as a marijuana establishment,  marijuana testing facility,  or dual licensee that elects to operate on a for-profit basis pursuant to title 36,  chapter 28.2 shall be subtracted from Arizona gross income to the extent not already excluded from Arizona gross income.
B. For the purposes of this section,  " dual licensee, "  " marijuana establishment, "  and " marijuana testing facility"  have the same meanings prescribed in section 36-2850.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-201 - Preemption by state of income taxation

43-201.
Preemption by state of income taxation
The area of income taxation is preempted by the state,  and a county,  city,  town or other political subdivision of this state shall not levy an income tax,  so long as the urban revenue sharing fund is maintained as provided in section 43-206.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-202 - Object of tax

43-202.
Object of tax
The object for which the taxes are imposed by this title is to assist in defraying the cost of maintenance of the state government and to lessen the burden in this regard resting upon tangible property. All taxes collected under the provisions of this title shall be used,  together with revenue from other sources,  to pay appropriations for the maintenance of the state government.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-204 - Repeal; savings clause

43-204.
Repeal;  savings clause
The " income tax act of 1933" ,  being sections 73-1501 to 73-1551,  inclusive,  as amended,  Arizona code of 1939,  is repealed. The " income tax act of 1954" ,  as amended,  Arizona Revised Statutes of 1956,  is also repealed. Such repeals shall not affect any act done or any right accruing or accrued,  or any suit or proceeding had or commenced in any civil cause before such repeals,  but all rights and liabilities under such acts shall continue,  and may be enforced in the same manner,  as if such repeals had not been made. All offenses committed,  and all penalties,  assessments or forfeitures incurred or imposed under such acts repealed,  may be prosecuted and punished in the same manner and with the same effect as if this title had not been passed.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-207 - Illegal income; duty of law enforcement or prosecuting agency; distribution of revenue; definitions

43-207.
Illegal income;  duty of law enforcement or prosecuting agency;  distribution of revenue;  definitions
A. Whenever state or local law enforcement agency personnel in the course of an investigation obtain knowledge or a good faith belief that a person has received illegal income with an estimated value in excess of one thousand dollars,  the person in charge of the investigation shall provide identifying information to the department. The law enforcement agency shall cooperate fully with the department in providing the department with information regarding the illegal income. Such cooperation and identifying information shall include but is not limited to the provision of names,  addresses,  the identity and location of income sources,  and the identity and location of assets.
B. Whenever any person prosecuting a person on behalf of the state obtains information in the course of the prosecution which information shows that the person being prosecuted has received or may have received illegal income in excess of one thousand dollars and it appears that the information has not been previously reported to the department,  the prosecutor shall immediately provide identifying information to the department. The prosecutor shall cooperate fully with the department in providing information regarding the person and amount of illegal income received.
C. The monies collected in taxes as a result of information provided to the department under this section shall be deposited in the state general fund.
D. For the purposes of this section:
1. " Illegal income"  means any economic benefit of money or property of any kind derived from any unlawful activity,  including but not limited to theft,  robbery,  forgery,  bribery,  prostitution,  gambling,  fraud,  or unlawful sales.
2. " State or local law enforcement agency"  means the department of public safety,  county sheriff departments,  and municipal police departments.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-208 - Administration and enforcement

43-208.
Administration and enforcement
The department shall administer and enforce this title. In addition to the administrative provisions of this title,  title 42,  chapter 1,  article 3,  including the civil and criminal penalties prescribed by sections 42-1125 and 42-1127,  applies to this title.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-209 - Collection of tax on income of professional athletes earned in this state; separate accounting for tax revenue from professional football; definition

43-209.
Collection of tax on income of professional athletes earned in this state;  separate accounting for tax revenue from professional football;  definition
A. The department shall adopt and enforce rules for the collection of tax under this title on the income earned for services rendered in this state by professional athletes and employees of professional sport franchise organizations.
B. On or before December 31 of each year each professional football franchise organization that is domiciled in this state shall provide to the department the federal taxpayer identification number,  assigned pursuant to section 6109 of the internal revenue code,  for each resident and nonresident employee of the organization who rendered services in this state for the organization during the calendar year. Unless due to reasonable cause and not due to wilful neglect,  a professional football franchise organization that fails to provide taxpayer identification numbers pursuant to this subsection shall pay a civil penalty of five dollars for each such number.
C.   For purposes of section 42-1116,  subsection C,  on or before March 31 of each year the department shall separately account for and report to the state treasurer as a single aggregate amount the total net revenues collected during the preceding calendar year from the imposition of tax under this title on the income from all sources of:
1. Any professional football franchise organization that is domiciled in this state.
2. Resident and nonresident employees of any professional football franchise organization that is domiciled in this state. For reporting purposes under this subsection,  the department shall include all income reported on joint returns,  regardless of the spouse to whom it is attributable,  and the income of an employee's spouse that is reported on a separate return.
D. For purposes of this section,  " professional football franchise organization"  means an organization that has the right to field a team for participation in professional football contests scheduled by a nationwide league during a regular season held in the months of September through December each year.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-211 - I didn't pay enough fund

43-211.
I didn't pay enough fund
A. The I didn't pay enough fund is established consisting of monies received pursuant to section 43-621.
B. The director of the department of revenue shall administer the fund. On notice from the director,  the state treasurer shall invest and divest monies in the fund as provided by section 35-313,  and monies earned from investment shall be credited to the fund.
C. The department of revenue shall use the monies in the fund for the administrative costs of this section,  except that administrative costs may not exceed ten per cent of the monies in the fund. Any unexpended monies revert to the state general fund at the close of the fiscal year.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-212 - Individual income tax model; fiscal impact requests; staff access

43-212.
Individual income tax model;  fiscal impact requests;  staff access
A. The department shall maintain an individual income tax model that estimates the fiscal impact of proposed individual income tax legislation.
B. The individual income tax model shall:
1. At a minimum,  allow for the adjustment of individual income tax law parameters against an anonymized representative sample of individual income tax returns.
2. Include procedures to protect taxpayer confidentiality under applicable state and federal law.
C. The department shall accept requests from the joint legislative budget committee staff and legislative staff for estimates of the fiscal impact of proposed individual income tax legislation using the individual income tax model. The department shall fulfill any request under this subsection in a prompt and timely manner.
D. On completion of the integrated tax system modernization project developed pursuant to section 42-5041,  the individual income tax model required by this section shall provide department staff,  joint legislative budget committee staff and the governor's office of strategic planning and budgeting staff direct access to the individual income tax model so that individual income tax law parameters may be interactively adjusted to develop immediate fiscal impact estimates without any additional programming required for each estimate.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-221 - Joint legislative income tax credit review committee; report

43-221.
Joint legislative income tax credit review committee;  report
A. The joint legislative income tax credit review committee is established consisting of the following members:
1. Five members of the house of representatives ways and means committee appointed by the speaker of the house of representatives. Not more than three appointees shall be of the same political party.
2. Five members of the senate finance committee appointed by the president of the senate. Not more than three appointees shall be of the same political party.
B. The committee shall determine the original purpose of existing tax credits and establish a standard for evaluating and measuring the success or failure of the tax credits. The standard for evaluating tax credits may include:
1. The history,  rationale and estimated revenue impact of the credit.
2. Whether the credit has provided a benefit to this state including,  for corporate tax credits,  measurable economic development,  new investments,  creation of new jobs or retention of existing jobs in this state.
3. Whether the credit is unnecessarily complex in the application,  administration and approval process.
C. The committee shall review the individual and corporate income tax credits pursuant to the schedule prescribed in section 43-222. The committee shall use the joint legislative budget committee staff and may use the staff of the department of revenue and legislative council for assistance.
D. After completing the review process,  the committee shall determine whether the credit should be amended,  repealed or retained. If the credit is recommended to be retained or amended,  the committee shall recommend that the credit be returned to the income tax credit review schedule prescribed in section 43-222. The next review year shall be the fifth full calendar year following the date the credit was reviewed. The committee shall report its findings and recommendations to the president of the senate,  the speaker of the house of representatives and the governor by December 15 of the year that the committee reviews the credit. The committee shall provide a copy of the report to the secretary of state.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-222 - Income tax credit review schedule

43-222.
Income tax credit review schedule
The joint legislative income tax credit review committee shall review the following income tax credits:
1. For years ending in 0 and 5,  sections 43-1079.01,  43-1088,  43-1089.04,  43-1167.01 and 43-1175.
2. For years ending in 1 and 6,  sections 43-1072.02,  43-1074.02,  43-1075,  43-1076.01,  43-1077,  43-1078,  43-1083,  43-1083.02,  43-1162,  43-1164.03 and 43-1183.
3. For years ending in 2 and 7,  sections 43-1073,  43-1082,  43-1085,  43-1086,  43-1089,  43-1089.01,  43-1089.02,  43-1089.03,  43-1164 43-1165,  and 43-1181.
4. For years ending in 3 and 8,  sections 43-1074.01,  43-1168,  43-1170 and 43-1178.
5. For years ending in 4 and 9,  sections 43-1073.01,  43-1081.01,  43-1083.03,  43-1084,  43-1164.04,  43-1164.05 and 43-1184.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-223 - Requirements for new income tax credits established by the legislature

43-223.
Requirements for new income tax credits established by the legislature
Any new individual or corporate income tax credit that is enacted by the legislature shall include in its enabling legislation:
1. A specific review year for the joint legislative income tax credit review committee to review the credit. The specific review year shall be the fifth full calendar year following the date the credit is enacted.
2. A purpose clause that explains the rationale and objective of the tax credit.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-224 - Individual and corporate income tax credits; annual report; termination of unused credits

43-224.
Individual and corporate income tax credits;  annual report;  termination of unused credits
A. On or before September 30 of each year,  the department shall report to the directors of the joint legislative budget committee and the governor's office of strategic planning and budgeting on the amount of individual income tax credits and corporate income tax credits that were claimed in the previous fiscal year.
B. Except as provided by subsection C of this section,  if,  in any three consecutive reports under subsection A of this section,  an individual or corporate income tax credit was not claimed by or allowed to any individual or corporate taxpayer,  the director of the department of revenue shall:
1. Terminate the recognition and servicing of that credit for taxable years beginning from and after December 31 of the year in which the third report is issued.
2. Issue a public announcement,  including on the department's website,  of the termination of the credit under authority of this section.
3. Notify the governor's office of strategic planning and budgeting,  the president of the senate,  the speaker of the house of representatives,  the joint legislative budget committee and the legislative council.
4. Include the repeal of all statutes relating to the terminated credit in technical tax correction legislation for enactment in the next regular session of the legislature. If the credit included for repeal in the technical tax correction legislation has unused credits carried forward from prior years,  the technical tax correction legislation shall include a saving clause to allow for the continued use of the carried forward amounts for the remainder of the carryforward period specified in the repealed credit. If the legislature fails to enact this legislation,  the director shall rescind the termination of the credit.
C. The director may not terminate under subsection B of this section the recognition and servicing of any income tax credit that is subject by law to preapproval by the Arizona commerce authority unless over any period of three consecutive calendar years both of the following conditions occur with respect to the credit:
1. The department has not received notice of preapproval of any applicant or project for the credit from the Arizona commerce authority.
2. In the report issued under subsection A of this section,  the credit was not claimed by or allowed to any taxpayer.
D. For the purposes of this section,  unused credits carried forward from prior years are not considered claimed or allowed in the year the credit carried forward is used.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-225 - Affordable housing tax credit review committee; reports

43-225.
Affordable housing tax credit review committee;  reports
(Rpld. 1/1/26)
A. The affordable housing tax credit review committee is established consisting of the following members:
1. Three members who are appointed by the governor,  not more than two of whom are members of the same political party.
2. Three members who are appointed by the president of the senate,  not more than two of whom are members of the same political party.
3. Three members who are appointed by the speaker of the house of representatives,  not more than two of whom are members of the same political party.
B. Appointed members serve at the pleasure of the person who made the appointment.
C. Committee members are not eligible to receive compensation but are eligible to receive reimbursement for expenses pursuant to title 38,  chapter 4,  article 2.
D. The committee shall review the affordable housing tax credits allowed under sections 20-224.04,  41-3954,  43-1075 and 43-1163 on the third year after the effective date of the credit and every three years thereafter. The committee's review shall include the following:
1. The history,  rationale and estimated revenue impact of the credit.
2. Whether the credit has provided a benefit to this state that includes,  for corporate tax credits,  measurable economic development,  new investments,  creation of new jobs or retention of existing jobs in this state.
3. Whether the credit is unnecessarily complex in the application,  administration and approval processes.
4. The number of housing units generated as a result of the tax credit and the average income of residents offered housing units.
E. On or before December 15 of the year the committee reviews the credit,  the committee shall report its findings and recommendations to the president of the senate,  the speaker of the house of representatives and the governor and shall provide a copy of the report to the secretary of state.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-241 - Time for performance of acts; definition

43-241.
Time for performance of acts;  definition
A. Notwithstanding any other provision of this title or title 1,  if the last day for performing any act under this title falls on a Saturday,  Sunday or legal holiday,  the act is considered timely if it is performed on the next day that is not a Saturday,  Sunday or legal holiday.
B. For the purposes of this section " legal holiday"  shall include holidays specified in section 1-301 and holidays determined by the United States secretary of the treasury for the purposes of section 7503 of the internal revenue code.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-242 - Change of taxpayer organization; nontaxable event

43-242.
Change of taxpayer organization;  nontaxable event
Notwithstanding any provision of the internal revenue code or any federal rule or regulation adopted pursuant to the internal revenue code,  a change in the organizational structure of a corporation,  including an S corporation,  or a limited liability company,  a partnership or any other entity,  however organized,  into another organizational structure is not a taxable event for the purposes of this title if there is no change among the owners,  their ownership interests or the assets of the organization.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-243 - State general fund revenue notification; tax rate adjustment

43-243.
State general fund revenue notification;  tax rate adjustment
A. On or before September 30,  2022,  the director of the joint legislative budget committee and the director of the governor's office of strategic planning and budgeting shall jointly notify the department whether the fiscal year 2021-2022 state general fund revenue,  excluding the beginning balance,  was $12, 782, 800, 000 or more.
B. On or before September 30,  2023 and on or before September 30 of each year until the notice is provided as prescribed in subsection A of this section or paragraph 1 of this subsection,  and paragraph 2 of this subsection,  the director of the joint legislative budget committee and the director of the governor's office of strategic planning and budgeting shall jointly notify the department whether the previous fiscal year state general fund revenue,  excluding the beginning balance,  was either of the following amounts:
1. More than $12, 782, 800, 000 but less than $12, 976, 300, 000. The notice required pursuant to this paragraph is not required if the notice required pursuant to subsection A of this section was provided on or before September 30,  2022.
2. $12, 976, 300, 000 or more.
C. On receipt of the notice required pursuant to subsection A or subsection B,  paragraph 1 of this section,  the department shall use the tax rates provided in section 43-1011,  subsection A,  paragraph 8 for taxable years beginning from and after December 31 of the year in which the notice required pursuant to subsection A or subsection B,  paragraph 1 of this section is received. The tax rate prescribed in section 43-1011,  subsection A,  paragraph 8 applies until the department receives the notice required pursuant to subsection B,  paragraph 2 of this section.
D. On receipt of the notice required pursuant to subsection B,  paragraph 2 of this section,  the department shall use the tax rates provided in section 43-1011,  subsection A,  paragraph 9 for taxable years beginning from and after December 31 of the year in which the notice required pursuant to subsection B,  paragraph 2 of this section is received.
E. The director of the joint legislative budget committee and the director of the governor's office of strategic planning and budgeting shall notify the department as required pursuant to subsection B,  paragraphs 1 and 2 of this section only on the first occurrence that each state general fund revenue threshold is met.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-244 - State general fund revenue notification; tax rate adjustment

43-244.
State general fund revenue notification;  tax rate adjustment
A. On or before September 30,  2022,  the director of the joint legislative budget committee and the director of the governor's office of strategic planning and budgeting shall jointly notify the department whether the fiscal year 2021-2022 state general fund revenue,  excluding the beginning balance,  was $12, 782, 800, 000 or more.
B. On or before September 30,  2023 and on or before September 30 of each year until the notice is provided as prescribed in subsection A of this section or paragraph 1 of this subsection,  and paragraph 2 of this subsection,  the director of the joint legislative budget committee and the director of the governor's office of strategic planning and budgeting shall jointly notify the department whether the previous fiscal year state general fund revenue,  excluding the beginning balance,  was either of the following amounts:
1. More than $12, 782, 800, 000 but less than $12, 976, 300, 000. The notice required pursuant to this paragraph is not required if the notice required pursuant to subsection A of this section was provided on or before September 30,  2022.
2. $12, 976, 300, 000 or more.
C. On receipt of the notice required pursuant to subsection A or subsection B,  paragraph 1 of this section,  the department shall use the tax rates provided in section 43-1311,  subsection B,  paragraph 3 for taxable years beginning from and after December 31 of the year in which the notice required pursuant to subsection A or subsection B,  paragraph 1 of this section is received. The tax rate prescribed in section 43-1311,  subsection B,  paragraph 3 applies until the department receives the notice required pursuant to subsection B,  paragraph 2 of this section.
D. On receipt of the notice required pursuant to subsection B,  paragraph 2 of this section,  the department shall use the tax rates provided in section 43-1311,  subsection B,  paragraph 4 for taxable years beginning from and after December 31 of the year in which the notice required pursuant to subsection B,  paragraph 2 of this section is received.
E. The director of the joint legislative budget committee and the director of the governor's office of strategic planning and budgeting shall notify the department as required pursuant to subsection B,  paragraphs 1 and 2 of this section only on the first occurrence that each state general fund revenue threshold is met.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-301 - Individual returns; definition

43-301.
Individual returns;  definition
A. A full-year or part-year resident individual shall file a return with the department if,  for the taxable year,  the individual's gross income was greater than the amount of the standard deduction allowed under subsection 43-1041,  subsection A as adjusted for inflation pursuant to section 43-1041,  subsection H.
B. A nonresident individual shall file a return with the department if,  for the taxable year,  the individual's gross income was greater than the amount under subsection A of this section determined for a full-year or part-year resident individual multiplied by the percentage that the individual's Arizona gross income is of the individual's federal adjusted gross income.
C. In the case of a husband and wife,  the spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on such income is liable for the payment of taxes imposed by this title on such income. If a joint return is filed,  the liability for the tax on the aggregate income is joint and several.
D. This section applies regardless of whether an individual is required to file a return under the internal revenue code or whether the individual has any federal adjusted gross income for the taxable year.
E. For the purposes of this section,  " gross income"  means gross income as defined in the internal revenue code minus income included in gross income but excluded from taxation under this title.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-302 - Arizona small business income tax return; election; revocation

43-302.
Arizona small business income tax return;  election;  revocation
A. For taxable years beginning from and after December 31,  2020,  a small business taxpayer may elect to file a return for the taxable year with the department to report that small business taxpayer's share of Arizona small business gross income. The election shall be made separately for each taxable year and is effective by reporting Arizona small business adjusted gross income on a timely filed Arizona small business income tax return.
B. The election under subsection A of this section may be revoked on a timely filed amended Arizona small business income tax return and a corresponding Arizona individual income tax return.