Arizona § 43-1721 Additions and subtractions to Arizona small business gross income

Arizona Statutes

§ 43-1721 — Additions and subtractions to Arizona small business gross income

Arizona § 43-1721

Title 43Arizona Revised Statutes

Ch. 17SMALL BUSINESSES

Art. 3Adjustments to Arizona Small Business Gross Income

This text of Arizona § 43-1721 (Additions and subtractions to Arizona small business gross 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. § 43-1721 (2026).

Text

In computing Arizona small business adjusted gross income, the additions and subtractions provided in sections 43-1021 and 43-1022 shall be made but only to the extent the additions and subtractions directly relate to Arizona small business gross income.  The subtraction provided in section 43-1022, paragraph 28 may not be included as a subtraction under this chapter.

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