reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-304 - Fiduciary returns

43-304.
Fiduciary returns
A. Every fiduciary,  except a receiver appointed by authority of law in possession of part only of the property of an individual,  shall make a return for any of the following taxpayers for whom the fiduciary acts:
1. Every individual who is required to file an individual income tax return under section 43-301.
2. Every estate or trust that has Arizona taxable income for the taxable year.
3. Every estate or trust of which the gross income for the taxable year is $5, 000 or over,  regardless of the amount of the Arizona taxable income.
4. Every decedent,  for the year in which death occurred and for prior years,  if returns for such years should have been filed but have not been filed by the decedent,  under such rules as the department may prescribe.
B. Any fiduciary required to make a return for an individual is subject to the provisions of this title that apply to individuals.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-305 - Fiduciary returns; two or more fiduciaries

43-305.
Fiduciary returns;  two or more fiduciaries
Under such rules and regulations as the department may prescribe,  a return filed by one of two or more joint fiduciaries is sufficient. The fiduciary filing the return shall state:
1. That he has sufficient knowledge of the affairs of the taxpayer for whom the return is made to enable him to make the return.
2. That the return is,  to the best of his knowledge and belief,  true and correct.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-306 - Partnership returns

43-306.
Partnership returns
A. Except as provided in subsections B and C of this section,  every partnership shall make a return for each taxable year,  stating the taxable income computed in accordance with subtitle A,  chapter 1,  subchapter K of the internal revenue code and any adjustments required pursuant to chapter 14 of this title. The return shall include the names and addresses of the individuals,  whether residents or nonresidents,  who would be entitled to share in the taxable income if distributed and the amount of the distributive share of each individual. The allocation and apportionment of income of a partnership that has nonresident partners shall be made pursuant to chapter 11,  article 4 of this title. The return shall contain or be verified by a written declaration that it is made under the penalties of perjury and signed by one of the partners.
B. An out-of-state partnership that is temporarily in this state and whose only income in this state is from performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not required to file a partnership return in this state.
C. A partnership that has no Arizona income,  deductions or credits for a taxable year is not required to file a partnership return for that year.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-307 - Corporation returns

43-307.
Corporation returns
A. Every corporation subject to the tax imposed by this title shall make a return to the department. Every corporation return required by this title to be filed with the department shall be signed by one or more of the following officers:
1. The president.
2. The treasurer.
3. Any other principal officer of the taxpayer.
B. If receivers,  trustees in bankruptcy or assignees are operating the property or business of a corporation,  such receivers,  trustees or assignees shall make returns for such corporation in the same manner and form as such a corporation is required to make a return. Any tax due on the basis of returns made by receivers,  trustees or assignees shall be collected in the same manner as if collected from the corporation of whose business or property they have custody and control.
C. This section applies regardless of whether a corporation is required to file a return under the internal revenue code or whether the corporation has any federal taxable income for the taxable year.
D. An out-of-state corporation that is temporarily in this state and whose only income in this state is from performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not required to file a corporation return in this state. This subsection does not preclude the corporation from being included in a consolidated or combined group return subject to section 42-1130,  subsection C.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-309 - Joint returns of husband and wife

43-309.
Joint returns of husband and wife
If a husband and wife are required to file a return pursuant to section 43-301,  they may file a joint return under the following conditions:
1. A joint return shall not be made if husband and wife have different taxable years. If such taxable years begin on the same day and end on different days because of the death of either or of both,  the joint return may be made with respect to the taxable year of each. Such an exception does not apply if the surviving spouse remarried before the close of the surviving spouse's taxable year or if the taxable year of either spouse is a fractional part of a year under section 43-931.
2. In the case of the death of one or both spouses,  the joint return with respect to the decedent may be made only by the decedent's executor or administrator,  except that in the case of the death of one spouse the joint return may be made by the surviving spouse with respect to both the surviving spouse and the decedent if all of the following apply:
(a) A return for the taxable year has not been made by the decedent.
(b) An executor or administrator has not been appointed.
(c) An executor or administrator is not appointed before the last day prescribed by law for filing the return of the surviving spouse. If an executor or administrator of the decedent is appointed after the making of the joint return by the surviving spouse,  the executor or administrator may disaffirm the joint return by making,  within one year after the last day prescribed by law for filing the return of the surviving spouse,  a separate return for the taxable year of the decedent with respect to which the joint return was made,  in which case the return made by the survivor shall constitute the survivor's separate return.
3. For the purposes of this section,  the status as husband and wife of two individuals having taxable years beginning on the same day shall be determined:
(a) If both have the same taxable year,  as of the close of such year.
(b) If one dies before the close of the taxable year of the other,  as of the time of such death.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-312 - Information return of sales; nonresident real estate transactions; escrow agents; reports

43-312.
Information return of sales;  nonresident real estate transactions;  escrow agents;  reports
A. A person licensed under section 6-813 to conduct escrow business for the purchase and sale of real property located in this state shall file an information return of sales of real property located in this state that are reported pursuant to federal reporting requirements under section 6045(e) of the internal revenue code. The person shall file the information return required by this subsection:
1. On or before the thirty-first day of March with respect to sales of real property located in this state that are closed on or before December 31 of the preceding calendar year.
2. Using the same form and format of the return filed with the internal revenue service under section 6045(e) of the internal revenue code.
B. On or before June 30,  2020,  the department shall report to the joint legislative budget committee and the governor's office of strategic planning and budgeting on the estimated amount of capital gains tax paid by nonresidents of this state on real estate transactions in this state from the most recent year before tax year 2019 based on available data from the internal revenue service. On or before June 30 of each year,  the department shall estimate and report to the joint legislative budget committee and the governor's office of strategic planning and budgeting on the amount of revenue collected from the sale of real estate by nonresidents that is attributed to the information return prescribed by this section in the prior tax year.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-321 - Information required in returns

43-321.
Information required in returns
Each return required to be filed under this title shall contain the following:
1. It shall contain or be verified by a declaration that it is made under penalties of perjury. The declaration shall be written or in a form prescribed by the department pursuant to section 42-1105,  subsection B or section 42-1131.
2. A specific statement of the items of the taxpayer's gross income and the adjustments,  deductions and credits allowed by this title.
3. Such other information as the department may by rule prescribe for the purpose of carrying out the provisions of this title.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-322 - Signature presumed to be taxpayer's

43-322.
Signature presumed to be taxpayer's
The fact that an individual's name is signed to a return,  statement or other document filed,  or that the return,  statement or document is signed,  subscribed or verified in a manner prescribed by the department pursuant to section 42-1105,  subsection B,  shall be a presumption of fact that the return,  statement or other document was actually signed by him.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-325 - Time for filing returns

43-325.
Time for filing returns
Unless otherwise indicated:
1. Returns made on the basis of the calendar year shall be filed on or before the fifteenth day of April following the close of the calendar year.
2. Returns made on the basis of a fiscal year shall be filed on or before the fifteenth day of the fourth month following the close of the fiscal year.
3. For taxable years beginning from and after December 31,  2015,  partnership returns are due on or before the fifteenth day of the third month following the close of the taxable year.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-328 - Returns filed by persons outside the United States

43-328.
Returns filed by persons outside the United States
If it is determined by the department,  under regulations prescribed by it,  that by reason of an individual being outside the United States,  it is impossible or impractical to perform any one or more of the acts specified in this title,  then in determining under this title whether the act was performed within the prescribed time,  in respect of any liability for taxes,  interest or penalties affected by the failure to perform the act within such time and in determining the amount of any credit or refund,  including interest,  affected by such failure,  there shall be disregarded the period such person was thus unable to conform to the provisions of this title.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-381 - Confidentiality of information if returns prepared by person other than taxpayer; violation; classification

43-381.
Confidentiality of information if returns prepared by person other than taxpayer;  violation;  classification
A. Except as otherwise provided in section 42-2003 and excluding authorized agents of the department and of the United States internal revenue service,  a person who prepares at the request of a taxpayer any report or return required under this title or who receives information from such taxpayer in order to prepare any such report or return shall not disclose to any other person in any manner except by the express permission of the taxpayer any of the information received from such taxpayer.
B. Any disclosure or use of such information other than in preparing such report or return in violation of this section is a class 1 misdemeanor.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-382 - Solicitation of return preparation prohibited; classification

43-382.
Solicitation of return preparation prohibited;  classification
It is a class 1 misdemeanor for any person to solicit preparation of returns or reports required by this title by offering or giving cash or credit to the taxpayer directly or indirectly based upon all or part of an anticipated refund to the taxpayer indicated by the report or return,  or to require by any contract,  agreement or pledge an assignment or other transfer of all or any part of an anticipated refund to the taxpayer as indicated by the report or return.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-402 - Definition of "employer"

43-402.
Definition of " employer"
For the purposes of this article,  " employer"  means the person for whom an individual performs or performed any service of whatever nature,  as the employee of such person including any officer or department of the state,  any political subdivision or agency of the state,  any city organized under a charter or any political body not a subdivision or agency of the state,  except that if the person for whom the individual performs or performed the services does not have control of the payment of the wages for such services,  " employer"  means the person having control of the payment of such wages.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-403 - Employment excluded from withholding

43-403.
Employment excluded from withholding
A. No amount shall be deducted or retained from:
1. Wages or salary paid to an employee of a common carrier when such employee is a nonresident of this state as defined in section 43-104 and regularly performs services both within and without this state.
2. Wages paid for domestic service in a private home.
3. Wages paid for casual labor not in the course of the employer's trade or business.
4. Wages paid to part-time or seasonal employees whose services to the employer consist solely of labor in connection with the planting,  cultivating,  harvesting or field packing of seasonal agricultural crops,  except such employees whose principal duties are operating any mechanically-driven device in such operations.
5. Wages or salary paid to a nonresident of this state who is:
(a) An employee of an individual,  fiduciary,  partnership,  corporation or limited liability company having property,  payroll and sales in this state,  or of a related entity having more than fifty per cent direct or indirect common ownership.
(b) Physically present in this state for less than sixty days in a calendar year for the purpose of performing a service that will benefit the employer or the related entity. For purposes of determining the number of days of service in this state,  days spent in the following activities are not included:
(i) In transit.
(ii) Engaging in personal activities.
(iii) Participating in training or professional development activities or attending meetings that are not directly connected to the Arizona operations of the employer or the related entity.
6. Wages or salary paid to a nonresident who is in this state on a temporary basis for the purpose of performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130.
B. In addition to the exemptions from the withholding provisions contained in subsection A of this section,  because of the temporary nature of such employment,  no amount shall be deducted or retained from wages paid to a nonresident of this state engaged in any phase of motion picture production when,  prior to the time of payment of such wages,  an application is made by the employer to the department,  on forms prescribed by the department,  for an exemption from the withholding provisions of this section and the department determines that the nonresident would be allowed a credit under section 43-1096 against all of the taxes upon such wages imposed by this chapter.
C. Subsection A,  paragraph 5 of this section does not apply to a nonresident employee who is in this state solely for athletic or entertainment purposes.
D. Notwithstanding subsection A,  paragraph 5 of this section:
1. The nonresident employee may elect to have withholding deducted in the manner prescribed by section 43-401,  subsection E and the employer shall withhold tax pursuant to that election.
2. The employer may elect to withhold tax from the nonresident employee before the sixty-day limitation has elapsed.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-404 - Extension of withholding to military retirement pensions and to other annuities; definition

43-404.
Extension of withholding to military retirement pensions and to other annuities;  definition
A. For the purposes of this title,  any payment of an amount as retired or retainer pay for service in the military or naval forces of the United States,  or payments received under the United States civil service retirement system from the United States government service retirement and disability fund,  if at the time the payment is made a request by the individual that such pay be subject to withholding under this section is in effect,  shall be treated as if it were a payment of wages by an employer to an employee for a payroll period. In addition,  a payment of any other annuity to an individual,  if at the time the payment is made a request by the individual that such annuity be subject to withholding under this section is in effect,  shall be treated as if it were a payment of wages by an employer to an employee for a payroll period.
B. A request that retired or retainer pay or an annuity be subject to withholding under this section shall be made by the payee in writing to the person making the annuity payments and shall be accompanied by a form,  prescribed by the department,  executed in accordance with section 43-401,  subsection E. Such a request may be terminated by furnishing to the person making the payment a written statement of termination.
C. For the purposes of this section,  " annuity"  means any amount paid to an individual as a pension or annuity,  but only to the extent that the amount is includible in the Arizona gross income of such individual.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-405 - Extension of withholding to gambling winnings

43-405.
Extension of withholding to gambling winnings
A. For the purposes of this title,  payments of prize winnings that are subject to federal withholding pursuant to section 1441 or section 3402(q) of the internal revenue code by any of the following shall be treated as if they were payments of wages by an employer to employees for a payroll period:
1. The Arizona state lottery commission under title 5,  chapter 5.1.
2. A permittee conducting horse or dog racing under title 5,  chapter 1.
3. A fantasy sports contest operator under title 5,  chapter 10.
4. An event wagering operator under title 5,  chapter 11.
B. The entities listed in subsection A of this section shall deduct and withhold from each payment of prize winnings made to an individual an amount equal to twenty percent of the amount withheld pursuant to section 1441 or section 3402(q) of the internal revenue code and pay that amount to the department pursuant to this article.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-406 - Extension of withholding to premature withdrawals of state and local government retirement contributions

43-406.
Extension of withholding to premature withdrawals of state and local government retirement contributions
For the purposes of this title and except for eligible rollover distributions transferred to an eligible retirement plan pursuant to section 401(a)(31) of the internal revenue code,  amounts withdrawn from the state retirement system,  the elected officials' retirement plan or a county or city retirement plan by an employee upon termination of employment prior to retirement shall be treated as if the withdrawn amounts are payment of wages by an employer to an employee and shall be subject to withholding. The amount withheld by the retirement plan or system at the time of withdrawal shall be equal to five per cent of the total amount withdrawn.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-407 - Extension of withholding to unemployment compensation payments

43-407.
Extension of withholding to unemployment compensation payments
A. For the purposes of this title,  any payment of unemployment compensation to an individual who has made an election to have state income tax withheld as specified in section 23-792,  subsection A,  paragraph 4,  shall be treated as a payment of wages by an employer to an employee for a payroll period. The amount withheld at the time of payment shall be ten per cent of federal income tax deducted and withheld.
B. An election that unemployment compensation payments be subject to withholding under this section shall be made by the payee in writing to the person making unemployment compensation payments and shall be accompanied by a form as prescribed by the department. A request to terminate withholding may be submitted at any time by the payee and shall be in writing to the payor.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-408 - Voluntary withholding on out-of-state wages

43-408.
Voluntary withholding on out-of-state wages
A. If a resident of this state is employed outside the state,  the person may request the employer to withhold taxes pursuant to this article on wages earned for the services performed outside the state.
B. If the employee and employer agree to the voluntary withholding of tax,  in a manner prescribed by the department,  the employee and employer are subject to this chapter as if the employer were required to withhold taxes.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-409 - Job creation withholdings clearing account

43-409.
Job creation withholdings clearing account
A. The job creation withholdings clearing account is established consisting of $10, 500, 000 in each fiscal year.
B. On the twentieth day of each month,  the state treasurer shall credit the following amounts from the clearing account:
1. To the Arizona commerce authority fund established by section 41-1506,  one-twelfth of the annual sum of $10, 000, 000 in each fiscal year.
2. To the Arizona competes fund established by section 41-1545.01,  one-twelfth of the annual sum of $500, 000 in each fiscal year.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-411 - Employer entitled to address of employee

43-411.
Employer entitled to address of employee
When necessary to make effective the provisions of this chapter,  the name and address of the recipient of income shall be furnished upon demand of the person paying the wages. The department shall furnish the person paying the wages with forms to be signed by the person from whom the tax is being withheld. Such forms shall provide for the information the department deems necessary.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-412 - Returns of withholding to be filed with department

43-412.
Returns of withholding to be filed with department
A. Every employer at the time of filing a reconciliation pursuant to section 43-401,  subsection C shall deliver to the department a return in the form prescribed by the department showing the total amount of wages,  salaries,  bonuses or other emoluments paid to employees,  the amount deducted pursuant to this chapter and such other information as the department may require. The employer shall advise the employee of the amount of monies withheld,  in accordance with such rules as the department may prescribe,  using printed forms furnished by the department for such purposes or,  when requested by the employer,  on forms approved by the department.
B. The employer shall make an annual return for the calendar year to the department on forms provided by it summarizing the total compensation paid and the tax withheld for each employee during the calendar year and shall file the return with the department on or before January 31 of the year following the year for which the report is made. The department may extend the filing deadline on a showing of good cause by the employer. The return required by this section shall contain or be verified by a written declaration that it is made under the penalties of perjury.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-413 - Statement of withholding to employees

43-413.
Statement of withholding to employees
The employer,  within thirty-one days after the end of each calendar year,  shall furnish each employee with either a statement of the amount withheld during the previous tax year,  showing the gross earnings and the amount of tax withheld or,  if the termination of employment is before the end of the year,  within fifteen days after the termination of employment,  a summary statement showing the total earnings for the tax year and the amount of taxes withheld from compensation.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-414 - Liability for failure to withhold

43-414.
Liability for failure to withhold
The employer shall be liable to the department for the payment of the tax required to be deducted and withheld under this chapter,  and the employee shall not be liable for the amount of any such payment nor shall the employer be liable to any person or any employee for the amount of any such payment. For the purpose of making penalty sections of this title applicable,  any amount deducted or required to be deducted and remitted to the department under this chapter shall be considered the tax of the employer and with respect to such amounts he shall be considered as a taxpayer.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-415 - Withholdings as trust fund for state

43-415.
Withholdings as trust fund for state
Whenever any employer is required to collect or withhold the tax imposed by this title from any employee and to pay such tax over to the department,  the amount of tax so collected or withheld shall be held to be a special fund in trust for this state. The amount of such fund shall be assessed,  collected and paid in the same manner and subject to the same provisions,  limitations and penalties as are applicable with respect to the taxes from which such fund arose.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-416 - Failure to remit withholding; classification

43-416.
Failure to remit withholding;  classification
Any employer entrusted with or having in his control any tax required to be collected or withheld and constituting a " special fund in trust for this state"  pursuant to section 43-415,  who fraudulently appropriates,  or secretes with a fraudulent intent to appropriate,  to any use or purpose not in the due and lawful execution of the trust,  pursuant to this article or any portion is guilty of a class 4 felony.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-418 - Payroll service company; registration; definitions

43-418.
Payroll service company;  registration;  definitions
A. For withholding tax returns due to be filed from and after May 31,  2011,  a person shall not act as a payroll service company unless the person is registered with the department under this section.
B. A person shall apply to the department electronically for registration as a payroll service company under this subsection and the department shall grant the application if the application indicates that the person will comply with this section.
C. A payroll service company registered with the department under this section shall:
1. Be authorized in writing pursuant to section 42-2003 by each client to act on behalf of the client with respect to this state's withholding tax.
2. Keep a client's monies held for payment of state withholding taxes or other obligations in an account separate from the payroll service company's own monies.
3. Make payments electronically and file returns electronically with the department in compliance with the department's requirements for electronic payments and electronic filing.
4. Electronically provide to the department a client list and electronically update the client list at least monthly,  by the first of every month. The client list shall include at least the name,  address,  tax identification number and federal deposit frequency of each client. The address listed for the client must be the client's actual street or post office box address and not the payroll service company's address.
5. Timely file all returns and timely make all withholding tax payments required under its contracts with its clients.
6. On request,  provide to the department,  within the time specified in the request,  a copy of any contract with a client.
7. Comply with all other requirements of this section or rules adopted pursuant to this section.
D. A payroll service company may terminate its registration by written notice to the department.
E. For the purposes of this section:
1. " Client"  means another employer for whom a payroll service company provides payroll services for a fee.
2. " Payroll service company"  means a person who has custody or control over a client's monies for the purpose of paying the withheld taxes and filing returns of a client with the department.
3. " Person"  means an individual,  fiduciary,  partnership,  corporation,  limited liability company,  association or other entity organized under the laws of this state or any other jurisdiction.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-419 - Electronic remittance and filing required by payroll service company; penalty; definitions

43-419.
Electronic remittance and filing required by payroll service company;  penalty;  definitions
A. For withholding tax returns due to be filed from and after May 31,  2011,  a payroll service company remitting amounts due as prescribed in section 43-401,  subsection C on behalf of a client shall make all payments electronically. If a payroll service company remits a payment in a manner other than electronically,  the payroll service company shall pay a penalty in the amount of twenty-five dollars per client,  per payment,  unless it is shown that the failure to pay electronically is due to reasonable cause and not due to wilful neglect.
B. For withholding tax returns due to be filed from and after May 31,  2011,  a payroll service company reconciling amounts payable during the preceding quarter in accordance with section 43-401,  subsection C on behalf of a client shall file all required quarterly returns electronically. If a payroll service company files a required quarterly return in a manner other than electronically,  the payroll service company shall pay a penalty in the amount of twenty-five dollars per client,  per return,  unless it is shown that the failure to file electronically is due to reasonable cause and not due to wilful neglect.
C. For withholding tax returns due to be filed from and after May 31,  2011,  a payroll service company filing an annual payment return as allowed by rule and in accordance with section 43-401,  subsection C on behalf of a client shall file all required annual returns electronically. If a payroll service company files a required annual return in a manner other than electronically,  the payroll service company shall pay a penalty in the amount of twenty-five dollars per client,  per return,  unless it is shown that the failure to file electronically is due to reasonable cause and not due to wilful neglect.
D. For the purposes of this section,  " client" ,  " payroll service company"  and " person"  have the same meanings prescribed in section 43-418.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-431 - Amounts withheld considered part payment of tax

43-431.
Amounts withheld considered part payment of tax
The amounts deducted from the wages of an employee during any calendar year in accordance with the provisions of this chapter shall be considered to be paid in part payment of the tax on such employee's taxable income for his tax year which begins within such calendar year,  and the return made by the employer pursuant to section 43-412 may be accepted by the department as prima facie evidence of the amounts so deducted from his wages.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-432 - Refund for excess withholding

43-432.
Refund for excess withholding
A. When the total amount withheld under section 43-401 exceeds the amount of the tax on the employee's entire taxable income as computed under this title,  the department shall,  after auditing the annual return filed by the employee in accordance with chapter 3 of this title,  and without requiring a filing of a refund claim as provided in section 42-1106,  subsection A,  refund the amount of the excess withheld,  subject to setoff for debts pursuant to section 42-1122. Failure of the department to make such refund shall not limit the right of the taxpayer to file a claim for a refund as provided in chapter 6,  article 1 of this title. If the excess tax withheld is less than one dollar,  no refund shall be made unless specifically requested by the taxpayer at the time such return is filed. In no event shall any excess be allowed as a credit against any tax accruing on a return filed for a year subsequent to the year during which such excess was withheld,  the provisions of chapter 6 of this title notwithstanding.
B. The department may make separate refunds of withheld taxes upon request by a husband or wife who has filed a joint return,  the refund payable to each spouse being proportioned to the gross earnings of each shown by the information returns filed by the employer or otherwise shown to the satisfaction of the department. If a taxpayer entitled to a refund under this subsection dies,  the department may certify to the department of administration that the refund be made to the taxpayer's duly appointed executor,  administrator or personal representative.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-434 - Exemption in case of nonresident employees

43-434.
Exemption in case of nonresident employees
In the case of nonresident employees who are residents of another state and are allowed a tax credit for income taxes paid to their state of residency or domicile under the provisions of section 43-1096,  sufficient in amount to offset the tax required by this chapter to be withheld from the wages of an employee,  the department may by rules and regulations relieve the employers of such employees from withholding requirements of this chapter with respect to such employees.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-435 - Failure to collect and pay over tax; personal liability

43-435.
Failure to collect and pay over tax;  personal liability
Any person required to collect,  truthfully account for and pay over any tax imposed by this title who fails to do so is,  in addition to other penalties provided by law,  personally liable for the total amount of the tax not collected or accounted for and paid over.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-501 - When taxes are payable

43-501.
When taxes are payable
The tax imposed under this title shall be paid on the fifteenth day of April following the close of the calendar year or,  if the return is made on the basis of a fiscal year,  on the fifteenth day of the fourth month following the close of the fiscal year,  except that:
1. For an S corporation the tax imposed shall be paid on the fifteenth day of the third month following the close of the taxable year.
2. For unrelated business taxable income of a tax exempt organization the tax imposed shall be paid on the fifteenth day of the fifth month following the close of the taxable year.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-505 - Tax payments made to department; order of crediting

43-505.
Tax payments made to department;  order of crediting
A. The tax and any interest and penalties shall be paid to the department. Remittances may be in the form of a check payable to the department during such time and under such regulations as the director may prescribe. If a check is not paid by the bank on which it is drawn,  the taxpayer tendering the check shall remain liable for the payment of the tax and all interest and penalties as if he had not tendered the check.
B. The department shall credit payments against a taxpayer's unpaid tax liability before crediting payments against any interest or penalties.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-562 - Husband and wife, liability for tax

43-562.
Husband and wife,  liability for tax
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 the 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.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-563 - Recovery of erroneous refunds

43-563.
Recovery of erroneous refunds
The department of revenue may recover any refund or credit or any portion which is erroneously made or allowed,  together with interest at the rate determined pursuant to section 42-1123 from the date the refund was made or the credit allowed,  in an action brought within two years after the refund or credit was made in a court of competent jurisdiction in Maricopa county in the name of the department of revenue. The action shall be tried in Maricopa county unless the court with the consent of the department of law orders a change of place of trial. The department of law shall prosecute the action,  and the rules of civil procedure in the superior court of Arizona,  as amended,  relating to service of summons,  pleadings,  proofs,  trials and appeals are applicable to the proceeding.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-567 - Lien for tax on trust income

43-567.
Lien for tax on trust income
A. Upon the recording of an abstract of judgment or a copy thereof by the department with the county recorder of any county for any taxes,  interest and penalties due from the grantor of the trust on income of the trust which is taxable to the grantor under chapter 13 of this title,  and upon its giving notice of the recording to the fiduciary or fiduciaries of the trust,  the amount of the taxes,  interest and penalties constitute a lien upon all property of the trust in the county owned by the trust and any property acquired before the expiration of the lien. The lien has the force,  effect and priority of a judgment lien.
B. The notice required to be given by subsection A of this section may be served upon the fiduciary personally or by mail. If made by mail,  service shall be made by registered mail and shall be addressed to the fiduciary at his address as it appears in the records of the department.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-581 - Payment of estimated tax; rules; penalty; forms

43-581.
Payment of estimated tax;  rules;  penalty;  forms
A. An individual who is subject to the tax imposed by section 43-1011 and whose Arizona gross income,  as defined by section 43-1001,  or as described by section 43-1091 in the case of nonresidents,  for the taxable year exceeds $75, 000 or $150, 000 if a joint return is filed and whose Arizona gross income was greater than $75, 000 in the preceding taxable year or $150, 000 in the preceding taxable year if a joint return is filed shall make payments of estimated tax during the individual's taxable year. The amount of the payments of estimated tax shall be an amount that reasonably reflects a taxpayer's Arizona income tax liability that will be unpaid at the end of the taxpayer's taxable year. This amount shall be paid in four installments on or before the due dates established by the internal revenue code and shall total,  when combined with the taxpayer's withholding tax,  at least ninety percent of the tax due for the current taxable year or one hundred percent of the tax due for the preceding taxable year.
B. Any other individual who is subject to the tax imposed by this title may make payments of estimated tax during the individual's taxable year. The amount of any estimated tax payments for the taxable year shall be an amount that reasonably reflects a taxpayer's Arizona income tax liability that will be unpaid at the end of the taxpayer's taxable year.
C. For taxable years beginning from and after December 31,  2021,  an entity that is treated as a partnership or S corporation for federal income tax purposes,  that elects to pay the tax under section 43-1014 and whose taxable income for the taxable year exceeds $150, 000 in the preceding taxable year shall make payments of estimated tax during the taxable year in a manner that is consistent with the manner prescribed in this section for individuals.
D. The department shall prescribe rules for the payments of estimated tax that shall provide for estimated payments in a manner similar to the manner prescribed in the internal revenue code.
E. If the taxpayer does not pay the estimated tax required by subsection A or C of this section on or before the prescribed dates,  there is assessed and the department shall collect a penalty on the unpaid amount as prescribed by section 42-1125,  subsection Q. Penalties or interest shall not be assessed or collected if either of the following applies:
1. The estimated tax payments made pursuant to this section are allowable exceptions under section 6654 of the internal revenue code.
2. The taxpayer's Arizona income tax liability due on the taxpayer's return is less than $1, 000. For the purposes of this paragraph,  " Arizona income tax liability due on the taxpayer's return"  means the amount of tax due on the return minus the amount of Arizona income tax withheld and tax credits claimed by the taxpayer.
F. The department shall make available suitable forms and instructions to taxpayers who make estimated tax payments pursuant to this article.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-583 - Payment of estimated tax by small business taxpayers; penalty; forms

43-583.
Payment of estimated tax by small business taxpayers;  penalty;  forms
A. A small business taxpayer that is subject to the tax imposed by chapter 17 of this title shall pay estimated tax during the small business taxpayer's taxable year if the small business taxpayer's tax liability under chapter 17 of this title for the taxable year is at least $1, 000. The tax liability under chapter 17 of this title is the excess of the tax imposed by section 43-1711 over any tax credits allowed by chapter 17,  article 5.
B. Except as otherwise provided in this section,  the amount of the required annual estimated tax payment is the lesser of:
1. Ninety percent of the tax shown on the return for the taxable year or,  if no return is filed,  ninety percent of the tax for that year.
2. One hundred percent of the tax shown on the small business income tax return for the preceding taxable year,  except that this paragraph does not apply if:
(a) The preceding taxable year was not a taxable year of twelve months.
(b) The small business did not file a return for the preceding taxable year showing a liability for tax.
3. Zero for taxable years beginning on or before December 31,  2021.
C. Four installments of estimated tax payments are required each taxable year. The due dates for the installments are the due dates prescribed by section 6654 of the internal revenue code. Unless otherwise prescribed by this section,  the amount of each installment payment is twenty-five percent of the required annual estimated tax payment. If a taxable year begins on a date other than January 1,  the installment payments are due during months of that fiscal year that correspond to the prescribed months of a calendar year.
D. If a taxpayer fails to pay the full amount of estimated tax or any required installment under this section,  the taxpayer is subject to a penalty as prescribed by section 42-1125,  subsection Q. For the purposes of this subsection:
1. The amount of underpayment is the excess of the required installment payment over the amount,  if any,  of the installment paid on or before the due date for the payment.
2. A payment of estimated tax shall be credited against unpaid required installment payments in the order in which the installments are required to be paid.
E. The department shall:
1. Adopt rules that are necessary to administer and enforce this section.
2. Make available suitable forms and instructions to taxpayers who make estimated tax payments pursuant to this section.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-611 - Protest of tax deemed claim for refund

43-611.
Protest of tax deemed claim for refund
If,  with or after the filing of a protest or an appeal with the department of revenue,  state board of tax appeals or the superior court,  a taxpayer pays the tax protested or appealed before the department,  board or superior court acts upon the protest or the appeal,  such body shall treat the protest or the appeal as a claim for refund or an appeal from the denial of a claim for refund filed under this article.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-612 - Contribution of portion of income tax refund to political parties trust fund

43-612.
Contribution of portion of income tax refund to political parties trust fund
A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the political parties trust fund established under section 16-807. The form shall allow the taxpayer to choose among contribution amounts of ten dollars,  five dollars or two dollars and shall require the taxpayer to designate the contribution to a political party currently qualified for representation on the state primary and general election ballot pursuant to title 16,  chapter 5,  article 1. If the contribution is not designated to a qualified political party,  the monies shall not be subtracted from the refund and the refund shall be handled as if no voluntary contribution was made.
B. After subtracting any setoff for debts pursuant to section 42-1122 the department shall subtract the designated amount from the refund due the taxpayer and deposit it,  pursuant to sections 35-146 and 35-147,  in the fund.
C. The taxpayer may also donate any amount to the political parties trust fund,  in lieu of or in addition to the designated portion of the refund,  by an appropriate indication on the return and by including such amount with the return. If no political party is designated with the donation,  the donation shall be returned.
2023 Arizona Revised Statutes › Title 43 - Taxation of Income › § 43-613 - Contribution to child abuse prevention fund

43-613.
Contribution to child abuse prevention fund
A. Unless not required pursuant to subsection B of this section,  the department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the child abuse prevention fund established under section 8-550.01.
B. After subtracting any setoff for debts pursuant to section 42-1122 the department of revenue shall subtract the designated amount from the refund due the taxpayer and transfer it to the department of child safety for credit to the fund. The department of child safety shall separately account for the monies in the fund derived from contributions under this section and notify the department of revenue if such monies exceed ten million dollars. If these monies do exceed ten million dollars on June 30,  this section does not apply and the department of revenue shall not provide the space otherwise required by this section on the tax return for that taxable year.
C. The taxpayer may also donate any amount to the child abuse prevention fund,  in lieu of or in addition to the designated portion of the income tax refund,  by an appropriate indication on the return and by including that amount with the return.