Terms Used In Arizona Laws > Title 43 > Chapter 17 > Article 5 - Credits

• Arizona small business: means an activity that generates Arizona small business gross income. See Arizona Laws 43-1701
• Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
• Foreign country: means any jurisdiction other than one embraced within the United States. See Arizona Laws 43-104
• including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
• Nonresident: means every individual other than a resident. See Arizona Laws 43-104
• Resident: includes :

  (a) Every individual who is in this state for other than a temporary or transitory purpose. See Arizona Laws 43-104

• 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
• Tax: means the taxes imposed under this title. 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