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
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
Federal Income used as Basis