Editor’s Note: The Department of Revenue recodified this Chapter at 6 A. A. R. 2308, filed in the Office of the Secretary of State June 2, 2000



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Historical Note

Recodified at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000 (Supp. 00-2).

R15-2C-302. Repealed

Historical Note

Recodified at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000 (Supp. 00-2). Section repealed by final rulemaking at 7 A.A.R. 2889, effective June 13, 2001 (Supp. 01-2).

R15-2C-303. Repealed

Historical Note

Recodified at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000 (Supp. 00-2). Section repealed by final rulemaking at 7 A.A.R. 2889, effective June 13, 2001 (Supp. 01-2).

R15-2C-304. Expired

Historical Note

Recodified at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000 (Supp. 00-2). Amended by final rulemaking at 7 A.A.R. 2889, effective June 13, 2001 (Supp. 01-2). Section expired under A.R.S. § 41-1056(J) at 23 A.A.R. 1044, effective April 11, 2017 (Supp. 17-2).

R15-2C-305. Social Security and Railroad Retirement Benefits

A. Under A.R.S. § 43-1022, a taxpayer shall subtract from Arizona gross income the amount of Social Security and Tier 1 Railroad Retirement benefits taxable under Internal Revenue Code § 86 that is included in federal adjusted gross income.

B. In accordance with 45 U.S.C. 231(m), a taxpayer shall subtract from Arizona gross income the amount of benefits provided under the Railroad Retirement Act of 1974 that is included in federal adjusted gross income and not subtracted under subsection (A).




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