Ariz. Rev. Stat. § 43-1026
Current through L. 2024, ch. 202
A taxpayer who elects to file an Arizona small business income tax return under section 43-302 for the taxable year may not make the additions or subtractions under section 43-1021 or 43-1022 to the taxpayer's individual income tax return for amounts that are correctly made as additions or subtractions on the taxpayer's Arizona small business income tax return under section 43-1721.
A.R.S. § 43-1026