43-1721. Additions and subtractions to Arizona small business gross income
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/az/title-43/43-1721A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In computing Arizona small business adjusted gross income, the additions and subtractions provided in sections 43-1021 and 43-1022 shall be made but only to the extent the additions and subtractions directly relate to Arizona small business gross income. The subtraction provided in section 43-1022, paragraph 28 may not be included as a subtraction under this chapter.