Arizona Revised Statutes Title 43. Taxation of Income § 43-1501. Definitions

1. “Allocate” includes reserving money for an award of a multiyear educational scholarship or tuition grant for a specific student.

2. “Custodian” means a resident of this state who is a parent or an authorized out-of-home care provider or, if none, the legal guardian of a qualified student, as defined in § 43-1505.

3. “Fiscal year” means the fiscal year of the state as prescribed in § 35-102.

4. “Qualified school” means a preschool that offers services to students with disabilities, nongovernmental primary school or secondary school that is located in this state and that does not discriminate on the basis of race, color, disability, familial status or national origin and that requires all teaching staff and personnel that have unsupervised contact with students to be fingerprinted. Qualified school does not include a charter school or programs operated by a charter school.