Arizona Revised Statutes Title 43. Taxation of Income § 43-1078. Credit for Arizona small business excess credit amount

A. A credit is allowed against the taxes imposed by this chapter in an amount that is equal to the excess amount determined pursuant to § 43-1742.

B. If any portion of the allowable credit exceeds the taxes due under this chapter or if there are no taxes due under this chapter, the amount of the credit not used to offset the taxes under this chapter may be carried forward as a credit under § 43-1742 to the following taxable year as a credit that is first available to offset the tax due under chapter 17 of this title.  1