Terms Used In Arizona Laws > Title 43 > Chapter 16 > Article 1 - General Provisions

• Allocate: includes reserving money for an award of a multiyear educational scholarship or tuition grant for a specific student. See Arizona Laws 43-1601
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
• Dependent: A person dependent for support upon another.
• Donor: The person who makes a gift.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fiscal year: means the fiscal year of the state as prescribed in section 35-102. See Arizona Laws 43-1601
• Individual: means a natural person. See Arizona Laws 43-104
• Person: includes individuals, fiduciaries, partnerships and corporations. See Arizona Laws 43-104
• Qualified school: means a preschool that offers services to students with disabilities, nongovernmental primary school or secondary school that is located in this state and that does not discriminate on the basis of race, color, disability, familial status or national origin and that requires all teaching staff and personnel that have unsupervised contact with students to be fingerprinted. See Arizona Laws 43-1601
• Students with disabilities: means students who have any of the following conditions:

  (a) Hearing impairment. See Arizona Laws 43-1601

• Tax: means the taxes imposed under this title. See Arizona Laws 43-104
• United States: when used in a geographical sense, includes the states, the District of Columbia and the possessions of the United States. See Arizona Laws 43-104