43-1011. Taxes and tax rates (L21, Ch. 411, sec. 4) A. There shall be levied, collected and paid for each taxable year on the entire taxable income of every resident of this state and on the entire taxable income of every nonresident that is derived from sources within this state taxes determined in the following […]
43-1011. Taxes and tax rates (L21, Ch. 412, sec. 15.) A. There shall be levied, collected and paid for each taxable year on the entire taxable income of every resident of this state and on the entire taxable income of every nonresident that is derived from sources within this state taxes determined in the following […]
43-1012. Optional tax table A. In lieu of the tax imposed under section 43-1011, there shall be levied, collected and paid for each taxable year upon the taxable income of each individual who has been a resident of this state for the entire taxable year and whose taxable income for such year is less than […]
43-1013. Income tax surcharge for public education (Caution: 1998 Prop. 105 applies) A. In addition to any other tax imposed by this chapter, for taxable years beginning from and after December 31, 2020, there shall be levied, collected and paid an income tax surcharge to advance public education in this state as follows: 1. In […]
43-1014. Entity-level tax election; partnerships; S corporations; rules A. For taxable years beginning from and after December 31, 2021, the partners or shareholders of a business that is treated as a partnership or S corporation for federal income tax purposes may consent to be taxed at the entity level at a tax rate that is […]
43-1711. Taxes and tax rate If an Arizona small business taxpayer makes the election pursuant to section 43-302, there shall be levied, collected and paid for each taxable year on the Arizona small business taxable income taxes as determined in the following manner: 1. For taxable years beginning from and after December 31, 2020 through […]
