Arizona Laws > Title 43 > Chapter 10 > Article 1 – Definitions
Current as of: 2024 | Check for updates
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Other versions
| § 43-1001 | Definitions |
| § 43-1002 | Married person; application of definition |
Terms Used In Arizona Laws > Title 43 > Chapter 10 > Article 1 - Definitions
- Individual: means a natural person. 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
- Resident: includes :
(a) Every individual who is in this state for other than a temporary or transitory purpose. See Arizona Laws 43-104
- 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