Arizona Administrative Code
Title 15 - REVENUE
Chapter 2 - DEPARTMENT OF REVENUE - INCOME AND WITHHOLDING TAX SECTION
Subchapter C - INDIVIDUALS
Article 2 - ADDITIONS TO ARIZONA GROSS INCOME
Section R15-2C-201 - Additions to and Subtractions from Arizona Gross Income
Universal Citation: AZ Admin Code R 15-2C-201
Current through Register Vol. 30, No. 38, September 20, 2024
The starting point in calculating Arizona adjusted gross income is federal adjusted gross income calculated under the Internal Revenue Code. The taxpayer shall make additions to or subtractions from Arizona gross income under A.R.S. §§ 43-1021 and 43-1022 to calculate Arizona adjusted gross income.
Disclaimer: These regulations may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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