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Taxpayers Required to File Returns
- A.R.S. § 43-301— Individual returns; definition
- A.R.S. § 43-302— Arizona small business income tax return; election; revocation
- A.R.S. § 43-303— Returns by agent or guardian
- A.R.S. § 43-304— Fiduciary returns
- A.R.S. § 43-305— Fiduciary returns; two or more fiduciaries
- A.R.S. § 43-306— Partnership returns
- A.R.S. § 43-307— Corporation returns
- A.R.S. § 43-308— Gross income defined for purposes of determination to file
- A.R.S. § 43-309— Joint returns of husband and wife
- A.R.S. § 43-310— Separate returns after filing joint returns
- A.R.S. § 43-311— Joint return after filing separate return
- A.R.S. § 43-312— Information return of sales; nonresident real estate transactions; escrow agents; reports