Arizona Laws 43-104. Definitions
In this title, unless the context otherwise requires:
Terms Used In Arizona Laws 43-104
- Assessment: includes a proposed additional assessment. See Arizona Laws 43-104
- Board: means the state board of tax appeals or, if applicable, a division of the state board. See Arizona Laws 43-104
- 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
- Director: means the director of the department of revenue. See Arizona Laws 43-104
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Executor: A male person named in a will to carry out the decedent
- 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
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Individual: means a natural person. See Arizona Laws 43-104
- Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
- Person: includes individuals, fiduciaries, partnerships and corporations. 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
- 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
- Trustee: A person or institution holding and administering property in trust.
- 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
1. "Assessment" includes a proposed additional assessment.
2. "Board" means the state board of tax appeals or, if applicable, a division of the state board.
3. "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.
4. "Department" means the department of revenue, the director or the director’s authorized delegate, as the context requires.
5. "Director" means the director of the department of revenue.
6. "Fiduciary" means a guardian, trustee, personal representative, executor, administrator, receiver or conservator, whether individual or corporate, or any person acting in any fiduciary capacity for any person, estate or trust.
7. "Fiscal year" means an accounting period of twelve months ending on the last day of any month other than December.
8. "Foreign country" means any jurisdiction other than one embraced within the United States.
9. "Income derived from or attributable to sources within this state" includes income from tangible or intangible property located or having a situs in this state and income from any activities carried on in this state, regardless of whether carried on in intrastate, interstate or foreign commerce.
10. "Income tax act of 1954" means this title, as enacted by Laws 1954, chapter 65, as amended.
11. "Income year" means "taxable year".
12. "Individual" means a natural person.
13. "Military or naval forces of the United States" includes the army, the navy, the air force, the marine corps, the coast guard, the army nurse corps, female, the women’s army auxiliary corps, the navy nurse corps, female, and the women’s reserve branch of the naval reserve, and all auxiliary branches of service.
14. "Nonresident" means every individual other than a resident.
15. "Paid or incurred" and "paid or accrued" shall be construed according to the method of accounting on the basis of which the taxable income is computed under this title.
16. "Partner" means a member of a partnership.
17. "Partnership" includes a syndicate, group, pool, joint venture or other unincorporated organization, through or by means of which any business, financial operation or venture is carried on and that is not, within the meaning of this title, a trust, estate or corporation.
18. "Person" includes individuals, fiduciaries, partnerships and corporations.
19. "Resident" includes:
(a) Every individual who is in this state for other than a temporary or transitory purpose.
(b) Every individual who is domiciled in this state and who is outside the state for a temporary or transitory purpose. Any individual who is a resident of this state continues to be a resident even though temporarily absent from the state.
(c) Every individual who spends in the aggregate more than nine months of the taxable year within this state shall be presumed to be a resident. The presumption may be overcome by competent evidence that the individual is in this state for a temporary or transitory purpose.
20. "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.
21. "State" includes the states of the United States, the District of Columbia and the possessions of the United States.
22. "Tax" means the taxes imposed under this title.
23. "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.
(b) If no fiscal year has been established, the calendar year.
(c) In the case of a return made for a fractional part of a year under this title or under rules prescribed by the department, the period for which the return is made.
24. "Taxpayer":
(a) Means any person subject to a tax imposed by this title.
(b) Does not include the United States, this state, counties, cities, towns, school districts or other political subdivisions or units of this state or the federal government.
25. "Trade or business" includes the performance of the functions of a public office.
26. "United States", when used in a geographical sense, includes the states, the District of Columbia and the possessions of the United States.