Arizona § 43-1231 Taxation of unrelated business income

Arizona Statutes

§ 43-1231 — Taxation of unrelated business income

Arizona § 43-1231

Title 43Arizona Revised Statutes

Ch. 12TAX EXEMPT ORGANIZATIONS

Art. 3Taxation of Unrelated Business Income of Certain Tax Exempt Organizations

This text of Arizona § 43-1231 (Taxation of unrelated business income) 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. § 43-1231 (2026).

Text

Any organization, trust or church or a convention or association of churches that is exempt, except as provided in this section, from taxation under this title by reason of section 43-1201 is subject to the tax imposed under section 43-1111 on its unrelated business taxable income as defined in section 512 of the internal revenue code.

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