A. It is the intent of the legislature by the adoption of this title to accomplish the following objectives:
1. To adopt the provisions of the federal internal revenue code relating to the measurement of adjusted gross income for individuals, to the end that adjusted gross income reported each taxable year by an individual to the internal revenue service shall be the identical sum reported to this state, subject only to modifications contained in this title.
2. To adopt the provisions of the federal internal revenue code relating to the measurement of taxable income for corporations, trusts, estates and partnerships, to the end that taxable income reported each taxable year by a corporation, trust, estate or partnership to the internal revenue service shall be the identical sum reported to this state, subject only to modifications contained in this title.
3. To achieve the results in paragraphs 1 and 2 by the application of the various provisions of the federal internal revenue code relating to the definitions of income, exceptions, deductions, accounting methods, taxation of individuals, corporations, trusts, estates and partnerships, basis and other pertinent provisions relating to gross income as defined, resulting in an amount called adjusted gross income for individuals and taxable income for corporations, trusts, estates and partnerships in the internal revenue code.
4. To impose on each resident of this state a tax measured by taxable income wherever derived.
5. To impose on each nonresident and each corporation with a business situs in this state a tax measured by taxable income which is the result of activity within or derived from sources within this state.
B. Nothing contained in this title shall be construed to require a taxpayer to include an item of income or permit a taxpayer to deduct an expense item more than once in computing Arizona taxable income.
Notes of Decisions
McClanahan v. Arizona State Tax Commission (1973)
scotus
“1972-1973) which, in relevant part, provides: “There shall be levied, collected, and paid for each taxable year upon the entire net income of every estate or trust taxable under this title and of every resident of this state and upon the entire net income of every nonresident…”
State v. Averyt (1994)
arizctapp · cites it 2×
“A.R.S. §§ 43-102(A)(4) and *130 43-301 (Supp.”
Arizona Department of Revenue v. Central Newspapers, Inc. (2009)
arizctapp · cites it 2×
“§§ 43-1121 to -1130.01 (2006 & Supp.2008). “Every corporation subject to the tax imposed by this title shall make a return to the department” even if a corporation has no federal taxable income or a federal return is not required.”
State v. Webb (1954)
ariz
“Moreover, the construction to be given here is governed by Section 43-102, A.C.A.1939, which declares “ * * * The rule of the common law that penal statutes are to be strictly construed, has no application to this Code; its provisions are to be construed according to the fair…”
DeWitt v. McFarland (1975)
ariz · cites it 2×
“A.R.S. § 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).”
Davis v. Arizona Department of Revenue (2000)
arizctapp · cites it 2×
“If the credit were allowed here, the individual shareholders would receive a credit on their individual tax returns for taxes that were already deducted to calculate their taxable income.”
— Ariz. Rev. Stat. § 43-102(A)(2) — 3 cases
— Ariz. Rev. Stat. § 43-102(A)(3) — 2 cases
— Ariz. Rev. Stat. § 43-102(A)(4) — 4 cases
State v. Averyt (1994)
arizctapp
“A.R.S. §§ 43-102(A)(4) and *130 43-301 (Supp.”
— Ariz. Rev. Stat. § 43-102(A)(5) — 6 cases
Arizona Department of Revenue v. Central Newspapers, Inc. (2009)
arizctapp
“§§ 43-1121 to -1130.01 (2006 & Supp.2008). “Every corporation subject to the tax imposed by this title shall make a return to the department” even if a corporation has no federal taxable income or a federal return is not required.”
— Ariz. Rev. Stat. § 43-102(B) — 1 case
Davis v. Arizona Department of Revenue (2000)
arizctapp
“If the credit were allowed here, the individual shareholders would receive a credit on their individual tax returns for taxes that were already deducted to calculate their taxable income.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.