Arizona Statutes
§ 43-1127 — Deferred exploration expenses
Arizona § 43-1127
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 11CORPORATIONS
Art. 3Adjustments to Arizona Gross Income
This text of Arizona § 43-1127 (Deferred exploration expenses) 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. § 43-1127 (2026).
Text
The amount of exploration expenses added to Arizona gross income pursuant to section 43-1121, paragraph 10 may be subtracted on a ratable basis as the units of produced ores or minerals discovered or explored by reason of such expenditures are sold. An election made for any taxable year shall be binding for that year.
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Nearby Sections
15
§ 43-1001
Definitions§ 43-101
Title§ 43-1011
Taxes and tax rates§ 43-1011; Version 2
Taxes and tax rates§ 43-1012
Optional tax table§ 43-102
Declaration of intent§ 43-1021
Addition to Arizona gross incomeCite This Page — Counsel Stack
Bluebook (online)
Arizona § 43-1127, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-1127.