§ 43-1701 – Definitions
43-1701. Definitions In this chapter, unless the context otherwise requires: 1. " Arizona small business" means an activity that generates Arizona small business gross income. 2. " Arizona small business adjusted gross income" of a resident taxpayer means the Arizona small business gross income subject to the adjustments provided in article 3 of this chapter. […]
§ 43-1702 – Rules
43-1702. Rules The department may adopt rules and publish and prescribe forms necessary to administer this chapter.