Arizona Revised Statutes Title 43. Taxation of Income § 43-1001. Definitions

1. “Arizona adjusted gross income” of a resident individual means the individual's Arizona gross income subject to modifications specified in §§ 43-1021 and 43-1022.

2. “Arizona gross income” of a resident individual means the individual's federal adjusted gross income for the taxable year, computed pursuant to the internal revenue code.  1

3. “Dependent” has the same meaning prescribed by section 152 of the internal revenue code.

4. “Federal adjusted gross income” of a resident individual means the individual's adjusted gross income computed pursuant to the internal revenue code.

5. “Head of household” has the same meaning prescribed by sections 2(b) and 2(c) of the internal revenue code. Head of household includes an individual who meets the qualifications of a surviving spouse under section 2(a) of the internal revenue code.

6. “Married person” means a married person on the last day of the taxable year subject to the rules in § 43-1002.

7. “Net income” means taxable income.

8. “Person” means an individual.

9. “Single person” means any person who is not married or who was legally separated on the last day of the person's taxable year.

10. “Spouse” means the wife or husband of the taxpayer.

11. “Taxable income” of a resident individual means Arizona adjusted gross income less the deductions allowed in article 4 of this chapter.  2

12. “Taxpayer” means any person who is subject to a tax imposed by this chapter.