Terms Used In Arizona Laws > Title 43 > Chapter 17 > Article 1 - General Provisions

• Arizona small business: means an activity that generates Arizona small business gross income. See Arizona Laws 43-1701
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
• including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
• Property: includes both real and personal property. See Arizona Laws 1-215
• Resident: includes :

  (a) Every individual who is in this state for other than a temporary or transitory purpose. 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

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