Article 1. Definitions

Sec 43-1001. Definitions

Sec 43-1002. Married person; application of definition

Article 2. Tax Rates and Tables

Sec 43-1011. Taxes and tax rates

Sec 43-1012. Optional tax table

Article 3. Adjustments to Arizona Gross Income

Sec 43-1021. Additions to Arizona gross income

Sec 43-1022. Subtractions from Arizona gross income

Sec 43-1023. Exemptions for blind persons, persons over sixty-five years of age and dependents

Sec 43-1025. Agricultural crops contributed to charitable organizations; definitions

Sec 43-1027. Subtraction for wood stoves, wood fireplace or gas fired fireplaces; definitions

Sec 43-1029. Restoration of a substantial amount held under claim of right; computation of tax

Sec 43-1030. Subtraction for World War II victims

Sec 43-1032. Long-term health care savings accounts; report; definitions

Article 4. Deductions and Personal Exemptions

Sec 43-1041. Optional standard deduction

Sec 43-1042. Itemized deductions

Sec 43-1043. Personal exemptions

Article 5. Credits

Sec 43-1071. Credit for income taxes paid to other states; definitions

Sec 43-1072. Earned credit for property taxes; residents sixty-five years of age or older; definitions

Sec 43-1072.01. Credit for increased excise taxes paid

Sec 43-1073. Family income tax credit

Sec 43-1074. Credit for new employment

Sec 43-1074.01. Credit for increased research activities

Sec 43-1074.01. Credit for increased research activities

Sec 43-1074.02. Credit for investment in qualified small businesses

Sec 43-1076. Credit for employment by a healthy forest enterprise

Sec 43-1076.01. Credit for ecological restoration workforce training

Sec 43-1079. Credit for increased employment in military reuse zones; definition

Sec 43-1079.01. Credit for employing national guard members

Sec 43-1080. Credit for construction costs of qualified environmental technology facility

Sec 43-1081. Credit for pollution control equipment

Sec 43-1081.01. Credit for agricultural pollution control equipment

Sec 43-1083. Credit for solar energy devices

Sec 43-1083.01. Credit for renewable energy industry

Sec 43-1083.02. Renewable energy production tax credit; definitions

Sec 43-1083.03. Credit for qualified facilities

Sec 43-1083.04. Credit for renewable energy investment and production for self-consumption by manufacturers and international operations centers; definitions

Sec 43-1084. Credit for agricultural water conservation system

Sec 43-1085. Credit for solar energy devices; commercial and industrial applications

Sec 43-1085.01. Credit for solar liquid fuel; research and development; production; delivery systems; definitions

Sec 43-1086. Credit for donation to the military family relief fund

Sec 43-1087. Credit for employment of temporary assistance for needy families recipients

Sec 43-1088. Credit for contribution to qualifying charitable organizations; definitions

Sec 43-1089. Credit for contributions to school tuition organization

Sec 43-1089.01. Tax credit; public school fees and contributions; definitions

Sec 43-1089.02. Credit for donation of school site

Sec 43-1089.03. Credit for contributions to certified school tuition organization

Sec 43-1089.04. Pro rata credit for business contributions by S corporation school tuition organizations; definition

Sec 43-1090. Credit for solar hot water heater plumbing stub outs and electric vehicle recharge outlets installed in houses constructed by taxpayer

Article 6. Nonresidents

Sec 43-1091. Gross income of a nonresident

Sec 43-1092. Intangible income of a nonresident

Sec 43-1093. Nonresident beneficiary of estate or trust income

Sec 43-1094. Adjusted gross income of a nonresident

Sec 43-1095. Taxable income of a nonresident

Sec 43-1096. Credit for income taxes paid by nonresident; definitions

Sec 43-1097. Change of residency status

Sec 43-1098. Apportionment of exemptions

Sec 43-1099. Applicability of article