§ 43-1071 Credit for income taxes paid to other states; definitions
§ 43-1072 Earned credit for property taxes; residents sixty-five years of age or older; definitions
§ 43-1072.01 Credit for increased excise taxes paid
§ 43-1072.02 Credit for increased transaction privilege or excise tax paid for education
§ 43-1073 Family income tax credit
§ 43-1073.01 Dependent tax credit
§ 43-1074 Credit for new employment
§ 43-1074.01 Credit for increased research activities
§ 43-1074.02 Credit for investment in qualified small businesses
§ 43-1075 Affordable housing tax credit
§ 43-1076.01 Healthy forest production tax credit; definitions
§ 43-1077 Credit for entity-level income tax
§ 43-1078 Credit for Arizona small business excess credit amount
§ 43-1079.01 Credit for employing national guard members
§ 43-1081.01 Credit for agricultural pollution control equipment
§ 43-1082 Credit for motion picture production costs; qualifications; data maintenance; rules; definitions
§ 43-1083 Credit for solar energy devices
§ 43-1083.02 Renewable energy production tax credit; definitions
§ 43-1083.03 Credit for qualified facilities
§ 43-1084 Credit for agricultural water conservation system
§ 43-1085 Credit for solar energy devices; commercial and industrial applications
§ 43-1086 Credit for donation to the military family relief fund subaccounts
§ 43-1088 Credit for contribution to qualifying charitable organizations; definitions
§ 43-1089 Credit for contributions to school tuition organization
§ 43-1089.01 Tax credit; public school fees and contributions; definitions
§ 43-1089.02 Credit for donation of school site
§ 43-1089.03 Credit for contributions to certified school tuition organization
§ 43-1089.04 Pro rata credit for business contributions by S corporation school tuition organizations; definition
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Terms Used In Arizona Laws > Title 43 > Chapter 10 > Article 5 - Credits

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Amortization: Paying off a loan by regular installments.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appraisal: A determination of property value.
  • Assessment: includes a proposed additional assessment. See Arizona Laws 43-104
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Board: means the state board of tax appeals or, if applicable, a division of the state board. See Arizona Laws 43-104
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Corporation: means a corporation, joint stock company, bank, insurance company, business trust or so-called "Massachusetts trust" investment company or building and loan association and any other association whether incorporated or unincorporated. See Arizona Laws 43-104
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
  • Dependent: A person dependent for support upon another.
  • Director: means the director of the department of revenue. See Arizona Laws 43-104
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiscal year: means an accounting period of twelve months ending on the last day of any month other than December. See Arizona Laws 43-104
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Foreign country: means any jurisdiction other than one embraced within the United States. See Arizona Laws 43-104
  • Fraud: Intentional deception resulting in injury to another.
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Individual: means a natural person. See Arizona Laws 43-104
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • Net income: means taxable income. See Arizona Laws 43-1001
  • Nonresident: means every individual other than a resident. See Arizona Laws 43-104
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partner: means a member of a partnership. See Arizona Laws 43-104
  • Partnership: includes a syndicate, group, pool, joint venture or other unincorporated organization, through or by means of which any business, financial operation or venture is carried on and that is not, within the meaning of this title, a trust, estate or corporation. See Arizona Laws 43-104
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means an individual. See Arizona Laws 43-1001
  • Personal property: includes money, goods, chattels, things in action and evidences of debt. See Arizona Laws 1-215
  • Personal property: All property that is not real property.
  • Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Resident: includes :

    (a) Every individual who is in this state for other than a temporary or transitory purpose. See Arizona Laws 43-104

  • 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
  • Trade or business: includes the performance of the functions of a public office. See Arizona Laws 43-104
  • 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