Terms Used In Arizona Laws > Title 43 > Chapter 2 > Article 1 - General Administrative Provisions

• Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
• Adult: means a person who has attained eighteen years of age. See Arizona Laws 1-215
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Corporation: means a corporation, joint stock company, bank, insurance company, business trust or so-called "Massachusetts trust" investment company or building and loan association and any other association whether incorporated or unincorporated. See Arizona Laws 43-104
• 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.
• Director: means the director of the department of revenue. See Arizona Laws 43-104
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• 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 an accounting period of twelve months ending on the last day of any month other than December. See Arizona Laws 43-104
• Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. ^{Source: OCC}
• Fraud: Intentional deception resulting in injury to another.
• including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
• Individual: means a natural person. See Arizona Laws 43-104
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
• Nonresident: means every individual other than a resident. See Arizona Laws 43-104
• Person: includes individuals, fiduciaries, partnerships and corporations. See Arizona Laws 43-104
• Population: means the population according to the most recent United States decennial census. See Arizona Laws 1-215
• Property: includes both real and personal property. See Arizona Laws 1-215
• Resident: includes :

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

• 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