§ 43-1721 - Additions and Subtractions to Arizona Small Business Gross Income

In computing Arizona small business adjusted gross income, the additions and subtractions provided in sections 43-1021 and 43-1022 shall be made but only to the extent the additions and subtractions directly relate to Arizona small business gross income.  The subtraction provided in section 43-1022, paragraph 28 may not be included as a subtraction under this chapter.