Arizona § 43-1026 Additions and subtractions; Arizona small business income tax returns

Arizona Statutes

§ 43-1026 — Additions and subtractions; Arizona small business income tax returns

Arizona § 43-1026

Title 43Arizona Revised Statutes

Ch. 10INDIVIDUALS

Art. 3Adjustments to Arizona Gross Income

This text of Arizona § 43-1026 (Additions and subtractions; Arizona small business income tax returns) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 43-1026 (2026).

Text

A taxpayer who elects to file an Arizona small business income tax return under section 43-302 for the taxable year may not make the additions or subtractions under section 43-1021 or 43-1022 to the taxpayer's individual income tax return for amounts that are correctly made as additions or subtractions on the taxpayer's Arizona small business income tax return under section 43-1721.

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