Arizona § 43-108 Subtraction from gross income; ordinary and necessary expenses; marijuana establishments and marijuana testing facilities; definitions

Arizona Statutes

§ 43-108 — Subtraction from gross income; ordinary and necessary expenses; marijuana establishments and marijuana testing facilities; definitions

Arizona § 43-108

Title 43Arizona Revised Statutes

Ch. 1DEFINITIONS AND GENERAL PROVISIONS

Art. 1General Provisions

This text of Arizona § 43-108 (Subtraction from gross income; ordinary and necessary expenses; marijuana establishments and marijuana testing facilities; definitions) 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. § 43-108 (2026).

Text

(Caution: 1998 Prop. 105 applies)

A.Notwithstanding any other law, in computing Arizona adjusted gross income or Arizona taxable income for a taxpayer, all ordinary and necessary expenses paid or incurred during the taxable year in carrying on a trade or business as a marijuana establishment, marijuana testing facility, or dual licensee that elects to operate on a for-profit basis pursuant to title 36, chapter 28.2 shall be subtracted from Arizona gross income to the extent not already excluded from Arizona gross income.

B.For the purposes of this section, "dual licensee," "marijuana establishment," and "marijuana testing facility" have the same meanings prescribed in section 36-2850.

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(Caution: 1998 Prop. 105 applies)

A. Notwithstanding any other law, in computing Arizona adjusted gross income or Arizona taxable income for a taxpayer, all ordinary and necessary expenses paid or incurred during the taxable year in carrying on a trade or business as a marijuana establishment, marijuana testing facility, or dual licensee that elects to operate on a for-profit basis pursuant to title 36, chapter 28.2 shall be subtracted from Arizona gross income to the extent not already excluded from Arizona gross income.

B. For the purposes of this section, "dual licensee," "marijuana establishment," and "marijuana testing facility" have the same meanings prescribed in section 36-2850.