Terms Used In Arizona Laws > Title 43 > Chapter 10 > Article 4 - Deductions

• Assessment: includes a proposed additional assessment. See Arizona Laws 43-104
• Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
• Married person: means a married person on the last day of the taxable year subject to the rules in section 43-1002. See Arizona Laws 43-1001
• Person: means an individual. See Arizona Laws 43-1001
• Single person: means any person who is not married or who was legally separated on the last day of the person's taxable year. See Arizona Laws 43-1001
• Spouse: means the wife or husband of the taxpayer. See Arizona Laws 43-1001
• Tax: means the taxes imposed under this title. See Arizona Laws 43-104
• Taxable year: means :

  (a) The calendar year or the fiscal year, ending during such calendar year, on the basis of which the taxable income is computed under this title. See Arizona Laws 43-104

• Taxpayer: means any person who is subject to a tax imposed by this chapter. See Arizona Laws 43-1001
• United States: when used in a geographical sense, includes the states, the District of Columbia and the possessions of the United States. See Arizona Laws 43-104
• Writing: includes printing. See Arizona Laws 1-215