Article 1. Definitions

Sec 43-1101. Definitions

Article 2. Taxes and Rates

Sec 43-1111. Tax rates for corporations

Article 3. Adjustments to Arizona Gross Income

Sec 43-1121. Additions to Arizona gross income; corporations

Sec 43-1122. Subtractions from Arizona gross income; corporations

Sec 43-1123. Net operating loss; definition

Sec 43-1125. Domestic international sales corporation

Sec 43-1126. Small business corporation; election as to taxable status; return; termination

Sec 43-1127. Deferred exploration expenses

Sec 43-1129. Amortization of expenses incurred in acquisition of pollution control devices; depreciation

Sec 43-1130. Amortization of the cost of child care facilities

Sec 43-1130.01. Restoration of a substantial amount held under claim of right; computation of tax

Article 4. Uniform Division of Income for Tax Purposes Act

Sec 43-1131. Definitions

Sec 43-1132. Taxpayers liable; exceptions to allocation and apportionment; examination of evidence of income and expenses

Sec 43-1133. Taxability in other state

Sec 43-1134. Allocation of nonbusiness income

Sec 43-1135. Net rents and royalties

Sec 43-1136. Capital gains and losses

Sec 43-1137. Interest and dividends

Sec 43-1138. Patent and copyright royalties

Sec 43-1139. Allocation of business income

Sec 43-1140. Property factor

Sec 43-1141. Valuation of property

Sec 43-1142. Average value of property

Sec 43-1143. Payroll factor

Sec 43-1144. Compensation paid in state

Sec 43-1145. Sales factor

Sec 43-1146. Situs of sales of tangible personal property

Sec 43-1147. Situs of sales of other than tangible personal property; definitions

Sec 43-1148. Apportionment by department

Sec 43-1149. Interpretation

Sec 43-1150. Short title

Article 5. Cessation of Corporate Activities

Sec 43-1151. Tax clearance upon cessation of corporate activities

Sec 43-1152. Powers of corporation suspended for nonpayment of tax

Sec 43-1153. Certificate of suspension of a corporation

Sec 43-1154. Penalty for exercising powers after suspension

Sec 43-1155. Voidable contracts by corporations

Sec 43-1156. Application for revival of corporate powers

Sec 43-1157. Clearance of revivor by corporation commission

Sec 43-1158. Treatment of installment obligations on cessation of corporate activities

Article 6. Credits

Sec 43-1161. Credit for new employment

Sec 43-1162. Credit for employment by a healthy forest enterprise

Sec 43-1162.01. Credit for ecological restoration workforce training

Sec 43-1164. Credit for solar energy devices; commercial and industrial applications

Sec 43-1164.01. Credit for renewable energy industry

Sec 43-1164.02. Credit for solar liquid fuel; research and development; production; delivery systems; definitions

Sec 43-1164.03. Renewable energy production tax credit; definitions

Sec 43-1164.04. Credit for qualified facilities

Sec 43-1164.05. Credit for renewable energy investment and production for self-consumption by manufacturers and international operations centers; definitions

Sec 43-1167. Credit for increased employment in military reuse zones; definition

Sec 43-1167.01. Credit for employing national guard members

Sec 43-1168. Credit for increased research activities

Sec 43-1168. Credit for increased research activity

Sec 43-1169. Credit for construction costs of qualified environmental technology facility

Sec 43-1170. Credit for pollution control equipment

Sec 43-1170.01. Credit for agricultural pollution control equipment

Sec 43-1175. Credit for employment of temporary assistance for needy families recipients

Sec 43-1176. Credit for solar hot water heater plumbing stub outs and electric vehicle recharge outlets installed in houses constructed by taxpayer

Sec 43-1178. Credit for taxes with respect to coal consumed in generating electrical power

Sec 43-1181. Credit of donation of school site

Sec 43-1183. Credit for contributions to school tuition organization

Sec 43-1184. Credit for contributions to school tuition organization; displaced students; students with disabilities