43-1026. Additions and subtractions; Arizona small business income tax returns
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/az/title-43/43-1026A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A taxpayer who elects to file an Arizona small business income tax return under section 43-302 for the taxable year may not make the additions or subtractions under section 43-1021 or 43-1022 to the taxpayer's individual income tax return for amounts that are correctly made as additions or subtractions on the taxpayer's Arizona small business income tax return under section 43-1721.