Article
Adjustments to Arizona Gross Income
- A.R.S. § 43-1121— Additions to Arizona gross income; corporations
- A.R.S. § 43-1122— Subtractions from Arizona gross income; corporations
- A.R.S. § 43-1123— Net operating loss; definition
- A.R.S. § 43-1124— Americans with disabilities act access expenditures
- A.R.S. § 43-1125— Domestic international sales corporation
- A.R.S. § 43-1126— Small business corporation; election as to taxable status; return; termination
- A.R.S. § 43-1127— Deferred exploration expenses
- A.R.S. § 43-1129— Amortization of expenses incurred in acquisition of pollution control devices; depreciation
- A.R.S. § 43-1130— Amortization of the cost of child care facilities
- A.R.S. § 43-1130.01— Restoration of a substantial amount held under claim of right; computation of tax