Section R15-10-704. Gross Income Tax Return

A.      An individual taxpayer that does not have sufficient informa- tion to fully complete the Arizona personal income tax return may file a gross income tax return. To file a gross income tax

return,  a  taxpayer  shall  complete  the  form,  Arizona  Tax Recovery Application – Individual Gross Income Tax Return.

B.      

For 2001 and all prior years	.0124	.0196	.0253	.0384
2002	.0120	.0193	.0251	.0383	C.
2003	.0120	.0195	.0254	.0388
2004	.0121	.0195	.0255	.0399
2005	.0120	.0192	.0251	.0401
2006	.0114	.0179	.0234	.0374
2007	.0105	.0167	.0217	.0350
2008	.0102	.0167	.0216	.0336
2009	.0097	.0168	.0217	.0331

  

 

A taxpayer that files a gross income tax return shall use the following table to calculate the tax due. The tax rate is deter- mined by locating the income range of the gross income for the tax year for which recovery is sought. The gross income for the year shall be multiplied by the tax rate listed under the income range for that tax year. For example, for 2004 if gross income is $50,000, the tax due is $975 ($50,000 X .0195).

2010	.0098	.0171	.0221	.0336
2011	.0099	.0174	.0226	.0343
2012	.0101	.0177	.0228	.0347
2013	.0101	.0178	.0229	.0338

Historical Note

New Section made by emergency rulemaking at 17

A.A.R. 1864, effective August 31, 2011 for 180 days (Supp. 11-3). 1 for 180 days (Supp. 11-3). Emergency expired February 27, 2012. New Section made by emer- gency rulemaking at 21 A.A.R. 1830, effective August

19, 2015 for 180 days (Supp. 15-3).