Terms Used In Arizona Laws > Title 43 > Chapter 17 > Article 2 - Tax Rates and Tables

• Arizona small business: means an activity that generates Arizona small business gross income. See Arizona Laws 43-1701
• Small business taxpayer: means any individual taxpayer who reports on the taxpayer's federal income tax return any income that constitutes Arizona small business gross income as defined in section 43-1701. See Arizona Laws 43-104
• Taxable year: means :

  (a) The calendar year or the fiscal year, ending during such calendar year, on the basis of which the taxable income is computed under this title. See Arizona Laws 43-104