Arizona Revised Statutes Title 43. Taxation of Income § 43-1231. Taxation of unrelated business income

Any organization, trust or church or a convention or association of churches that is exempt, except as provided in this section, from taxation under this title by reason of § 43-1201 is subject to the tax imposed under § 43-1111 on its unrelated business taxable income as defined in section 512 of the internal revenue code .  1

1  Internal Revenue Code sections may be found in Title 26 of U.S.C.A.

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