Ariz. Rev. Stat. » Title 43

Ariz. Rev. Stat. § 43-1001

Definitions

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In this chapter, unless the context otherwise requires:

1. "Arizona adjusted gross income" of a resident individual means the individual's Arizona gross income subject to modifications specified in sections 43-1021 and 43-1022.

2. "Arizona gross income" of a resident individual means the individual's federal adjusted gross income for the taxable year, computed pursuant to the internal revenue code.

3. "Dependent" has the same meaning prescribed by section 152 of the internal revenue code.

4. "Federal adjusted gross income" of a resident individual means the individual's adjusted gross income computed pursuant to the internal revenue code.

5. "Head of household" has the same meaning prescribed by sections 2(b) and 2(c) of the internal revenue code. Head of household includes an individual who meets the qualifications of a surviving spouse under section 2(a) of the internal revenue code.

6. "Married person" means a married person on the last day of the taxable year subject to the rules in section 43-1002.

7. "Net income" means taxable income.

8. "Person" means an individual.

9. "Single person" means any person who is not married or who was legally separated on the last day of the person's taxable year.

10. "Spouse" means the wife or husband of the taxpayer.

11. "Taxable income" of a resident individual means Arizona adjusted gross income less the deductions allowed in article 4 of this chapter.

12. "Taxpayer" means any person who is subject to a tax imposed by this chapter.

Notes of Decisions
Cited in 18 cases, 1952–2013 · leading case: Kerr v. Waddell
Sort: Relevance Newest Treatment
Kerr v. Waddell (1995) arizctapp · cites it 38× “See A.R.S. §§ 43-1001(1), (2), (11) (1980) (amended Supp.”
Kerr v. Killian (2001) arizctapp · cites it 32× “A.R.S. § 43-1001(2). Congress, however, has not authorized the United States Government to “pick up” federal employees’ mandatory contributions to their retirement plans.”
Hamilton v. State (1996) arizctapp · cites it 9× “A.R.S. § 43-1001(1) (Supp.1995). Though the Legislature adopted the phrase “Arizona adjusted gross income” in 1978, it nevertheless reenacted former AR.”
Kocher v. Department of Revenue (2003) arizctapp · cites it 4× “A.R.S. § 43-1001(1). ¶ 23 Joel exercised his Dell stock options in 1995.”
Arizona Department of Revenue v. Raby (2003) arizctapp · cites it 6× “See generally A.R.S. §§ 43-1001 to -1090.01 (1998 and Supp.”
Kerr v. Killian (2003) arizctapp · cites it 32× “The superior court held that A.R.S. § 43-1001(2) violated the Public Salary Tax Act of 1939, 4 U.”
Clark Kerr v. M killian/az Dept of Revenue (2004) ariz · cites it 16× “”) § 43-1001(2) (Supp.2003) (“ ‘Arizona gross income’ of a resident individual means the individuals federal adjusted gross income for the taxable year, computed pursuant to the internal revenue code.”
Stearns v. Arizona Department of Revenue (2012) arizctapp · cites it 6× “In turn, Arizona adjusted gross income signifies “the individual’s federal adjusted gross income for the taxable year, computed pursuant to the internal revenue code” and “subject to modifications specified in §§ 43-1021 and 43-1022.”
Kerr v. Waddell (1996) arizctapp · cites it 5× “”) § 43-1001(2) (Supp.1995) (footnote omitted).”
Premiere RV & Mini Storage LLC v. Maricopa County (2009) arizctapp · cites it 2× “” A.R.S. § 43-1001(12) (2006). 5 . After the period at issue in this case, the statute was amended to address allocations of tax on property splits after September 30 of the valuation year.”
In Re the Estate of Fred N. Kirkes (2013) ariz · cites it 2× “§ 101(a)(1) (excluding certain life insurance benefits from gross income); A.R.S. § 43-1001(2), (11) (basing state-taxed income on federal adjusted gross income).”
Davis v. Arizona Department of Revenue (2000) arizctapp · cites it 3× “See A.R.S. § 43-1001(2). ¶ 17 Arizona’s lack of a provision to add back taxes deducted on the federal partnership or S corporation return in calculating an individual’s pro rata share of income also suggests that the legislature did not intend to provide a credit in this…”
Show all 18 citing cases →
— Ariz. Rev. Stat. § 43-1001(1) — 6 cases
Hamilton v. State (1996) arizctapp “A.R.S. § 43-1001(1) (Supp.1995). Though the Legislature adopted the phrase “Arizona adjusted gross income” in 1978, it nevertheless reenacted former AR.”
Kocher v. Department of Revenue (2003) arizctapp “A.R.S. § 43-1001(1). ¶ 23 Joel exercised his Dell stock options in 1995.”
Arizona Department of Revenue v. Raby (2003) arizctapp “See generally A.R.S. §§ 43-1001 to -1090.01 (1998 and Supp.”
Kerr v. Waddell (1995) arizctapp “See A.R.S. §§ 43-1001(1), (2), (11) (1980) (amended Supp.”
Loveness v. State Ex Rel. Arizona Department of Revenue (1998) arizctapp
— Ariz. Rev. Stat. § 43-1001(11) — 2 cases
Stearns v. Arizona Department of Revenue (2012) arizctapp “In turn, Arizona adjusted gross income signifies “the individual’s federal adjusted gross income for the taxable year, computed pursuant to the internal revenue code” and “subject to modifications specified in §§ 43-1021 and 43-1022.”
Stearns v. Arizona Department of Revenue (2006) arizctapp
— Ariz. Rev. Stat. § 43-1001(12) — 1 case
Premiere RV & Mini Storage LLC v. Maricopa County (2009) arizctapp “” A.R.S. § 43-1001(12) (2006). 5 . After the period at issue in this case, the statute was amended to address allocations of tax on property splits after September 30 of the valuation year.”
— Ariz. Rev. Stat. § 43-1001(2) — 11 cases
Kerr v. Waddell (1995) arizctapp “See A.R.S. §§ 43-1001(1), (2), (11) (1980) (amended Supp.”
Kerr v. Killian (2001) arizctapp “A.R.S. § 43-1001(2). Congress, however, has not authorized the United States Government to “pick up” federal employees’ mandatory contributions to their retirement plans.”
Kerr v. Killian (2003) arizctapp “The superior court held that A.R.S. § 43-1001(2) violated the Public Salary Tax Act of 1939, 4 U.”
Clark Kerr v. M killian/az Dept of Revenue (2004) ariz “”) § 43-1001(2) (Supp.2003) (“ ‘Arizona gross income’ of a resident individual means the individuals federal adjusted gross income for the taxable year, computed pursuant to the internal revenue code.”
Kocher v. Department of Revenue (2003) arizctapp “A.R.S. § 43-1001(1). ¶ 23 Joel exercised his Dell stock options in 1995.”
— Ariz. Rev. Stat. § 43-1001(7) — 4 cases
Stearns v. Arizona Department of Revenue (2012) arizctapp “In turn, Arizona adjusted gross income signifies “the individual’s federal adjusted gross income for the taxable year, computed pursuant to the internal revenue code” and “subject to modifications specified in §§ 43-1021 and 43-1022.”
State ex rel. Arizona Department of Revenue v. Short (1998) arizctapp
Stearns v. Arizona Department of Revenue (2006) arizctapp
STATE EX REL. ARIZ. DEPT. OF REV. v. Short (1998) arizctapp
— Ariz. Rev. Stat. § 43-1001(l) — 2 cases
Hamilton v. State (1996) arizctapp “A.R.S. § 43-1001(1) (Supp.1995). Though the Legislature adopted the phrase “Arizona adjusted gross income” in 1978, it nevertheless reenacted former AR.”
Stearns v. Arizona Department of Revenue (2012) arizctapp “In turn, Arizona adjusted gross income signifies “the individual’s federal adjusted gross income for the taxable year, computed pursuant to the internal revenue code” and “subject to modifications specified in §§ 43-1021 and 43-1022.”
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