Ariz. Rev. Stat. » Title 43
Arizona Revised Statutes

Ariz. Rev. Stat. § 43-101 (2026)

Title

✓ current as of May 2026
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This title shall be known and may be cited as the Arizona income tax act of 1978.

Notes of Decisions
Cited in 7 cases, 1941–1996 · leading case: Arizona Dep't of Revenue v. Transamerica Title Ins., 604 P.2d 1128 (Ariz. 1979).
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Arizona Dep't of Revenue v. Transamerica Title Ins., 604 P.2d 1128 (Ariz. 1979). · cites it 4× “" Former A.R.S. § 43-101(n) provided that "paid or accrued" shall be construed according to the method of accounting upon which the net income is computed.”
State v. Fendler, 622 P.2d 23 (Ariz. Ct. App. 1980). · cites it 2× “” A.R.S. § 43-101 (h). (now A.R.S. § 43-104(20)).”
State v. Averyt, 876 P.2d 1158 (Ariz. Ct. App. 1994). · cites it 2× “A.R.S. § 43-101 to -1413. The time for filing state income tax returns is set forth within A.”
Gen. Motors Corp. v. Arizona Dep't of Revenue, 938 P.2d 481 (Ariz. Ct. App. 1996). · cites it 2× “Former A.R.S. §§ 43-101 through 43-199. Among those permissible deductions were “all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business.”
McClanahan v. State Tax Comm'n, 484 P.2d 221 (Ariz. Ct. App. 1971). · cites it 2× “Plaintiff’s complaint alleged that she is a Navajo Indian and that at all times during the tax year 1967 she resided on, and all her income for that year was derived from sources within the confines of, the Navajo Indian Reservation. By reason of her status and the source of her…”
Engle v. Scott, 114 P.2d 236 (Ariz. 1941). “Section 43-101, Arizona Code 1939, which has been the law of this jurisdiction for many years, reads: “ .”
DeWitt v. McFarland, 537 P.2d 20 (Ariz. 1975). “§ 43-102 in its relevant parts provides : “There shall be levied, collected, and paid for each taxable year upon the entire net income * * * of every resident of this state * * * taxes in the following amount * * A resident is defined by § 43-101 as: “(p)(2). Every individual…”
— Ariz. Rev. Stat. § 43-101(n) — 1 case
Arizona Dep't of Revenue v. Transamerica Title Ins., 604 P.2d 1128 (Ariz. 1979). “" Former A.R.S. § 43-101(n) provided that "paid or accrued" shall be construed according to the method of accounting upon which the net income is computed.”
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