§ 43-1161 Credit for new employment
§ 43-1162 Healthy forest production tax credit; definitions
§ 43-1163 Affordable housing tax credit
§ 43-1164 Credit for solar energy devices; commercial and industrial applications
§ 43-1164.03 Renewable energy production tax credit; definitions
§ 43-1164.04 Credit for qualified facilities
§ 43-1164.05 Credit for renewable energy investment and production for self-consumption by international operations centers; definitions
§ 43-1165 Credit for motion picture production costs; qualifications; data maintenance; rules; definitions
§ 43-1167.01 Credit for employing national guard members
§ 43-1168 Credit for increased research activity
§ 43-1170 Credit for pollution control equipment
§ 43-1175 Credit for employment of temporary assistance for needy families recipients
§ 43-1178 Credit for taxes with respect to coal consumed in generating electrical power
§ 43-1181 Credit for donation of school site
§ 43-1183 Credit for contributions to school tuition organization
§ 43-1184 Credit for contributions to school tuition organization; displaced students; students with disabilities
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Terms Used In Arizona Laws > Title 43 > Chapter 11 > Article 6 - Credits

  • Amortization: Paying off a loan by regular installments.
  • Appraisal: A determination of property value.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Board: means the state board of tax appeals or, if applicable, a division of the state board. 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
  • 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
  • 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
  • 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.
  • 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: includes individuals, fiduciaries, partnerships and corporations. See Arizona Laws 43-104
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action and evidences of debt. See Arizona Laws 1-215
  • 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.
  • 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 a corporation. See Arizona Laws 43-1101
  • 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