Arizona § 43-1742 Individual income tax credits; applicability

Arizona Statutes

§ 43-1742 — Individual income tax credits; applicability

Arizona § 43-1742

Title 43Arizona Revised Statutes

Ch. 17SMALL BUSINESSES

Art. 5Credits

This text of Arizona § 43-1742 (Individual income tax credits; applicability) 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. § 43-1742 (2026).

Text

The credits allowed under chapter 10, article 5 of this title are allowed against the tax due under this chapter to the extent the credit is derived from items otherwise included in computing Arizona small business gross income.  To the extent the credits allowed by this section exceed the tax due under this chapter for the taxable year, the excess amount of the credits claimed by the Arizona small business is allowed as a credit against the tax imposed on the small business taxpayer under chapter 10 of this title.

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The credits allowed under chapter 10, article 5 of this title are allowed against the tax due under this chapter to the extent the credit is derived from items otherwise included in computing Arizona small business gross income. To the extent the credits allowed by this section exceed the tax due under this chapter for the taxable year, the excess amount of the credits claimed by the Arizona small business is allowed as a credit against the tax imposed on the small business taxpayer under chapter 10 of this title.