Arizona Personal Income Tax Laws
|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 Deductible||No|
|Federal Income Used as Basis||Yes|
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