Code Section
43-1011, et seq.

Who is Required to File
All Arizona residents and nonresidents that derive income from activity or ownership of property within the state; Partnerships are not taxable

Rate
First $20,000, 2.87%; Next $29,999, 3.2%; Next $49,999, 3.74%; Next $199,999, 4.72%; Over $300,000, 5.04%

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes