Article 1 - TAXPAYERS REQUIRED TO FILE RETURNS
- Section 43-301 - Individual returns; definition
- Section 43-302 - Arizona small business income tax return; election; revocation
- Section 43-303 - Returns by agent or guardian
- Section 43-304 - Fiduciary returns
- Section 43-305 - Fiduciary returns; two or more fiduciaries
- Section 43-306 - Partnership returns
- Section 43-307 - Corporation returns
- Section 43-308 - Gross income defined for purposes of determination to file
- Section 43-309 - Joint returns of husband and wife
- Section 43-310 - Separate returns after filing joint returns
- Section 43-311 - Joint return after filing separate return
- Section 43-312 - Information return of sales; nonresident real estate transactions; escrow agents; reports