§ 43.1001

43-1001. Definitions In this chapter, unless the context otherwise requires: 1. ' Arizona adjusted gross income' of a resident individual means the individual's Arizona gross income subject to modifications specified in sections 43-1021 and 43-1022. 2. ' Arizona gross income' of a resident individual means the individual's federal adjusted gross income for the taxable year, computed pursuant to the internal revenue code. 3. ' Dependent' has the same meaning prescribed by section 152 of the internal revenue code. 4. ' Federal adjusted gross income' of a resident individual means the individual's adjusted gross income computed pursuant to the internal revenue code. 5. ' Head of household' has the same meaning prescribed by sections 2(b) and 2(c) of the internal revenue code. Head of household includes an individual who meets the qualifications of a surviving spouse under section 2(a) of the internal revenue code. 6. ' Married person' means a married person on the last day of the taxable year subject to the rules in section 43-1002. 7. ' Net income' means taxable income. 8. ' Person' means an individual. 9.

e. 6. ' Married person' means a married person on the last day of the taxable year subject to the rules in section 43-1002. 7. ' Net income' means taxable income. 8. ' Person' means an individual. 9. ' Single person' means any person who is not married or who was legally separated on the last day of the person's taxable year. 10. ' Spouse' means the wife or husband of the taxpayer. 11. ' Taxable income' of a resident individual means Arizona adjusted gross income less the deductions allowed in article 4 of this chapter. 12. ' Taxpayer' means any person who is subject to a tax imposed by this chapter.