# Full Statutory Corpus: AZ

## A.R.S. § 43-1011: Taxes and Tax Rates - Individuals
`A.R.S. > Title 43 > Chapter 10 > Article 1 > § 43-1011`

### English
Imposes a flat individual income tax rate of 2.50% on Arizona taxable income, enacted by SB 1828 to replace graduated individual tax brackets.

### Español
Impone una tasa impositiva fija del 2.50% sobre el ingreso gravable de Arizona de individuos, promulgada bajo SB 1828 eliminando tramos graduales anteriores.

## A.R.S. § 43-104: Definitions - Resident and Presumption of Residency
`A.R.S. > Title 43 > Chapter 1 > Article 1 > § 43-104`

### English
Defines resident as every individual in Arizona for other than a temporary or transitory purpose; individuals spending in the aggregate more than nine months (270 days) of the tax year in state are presumed residents.

### Español
Define residente como todo individuo en Arizona para fines no temporales ni transitorios; quien pase en agregado más de nueve meses (270 días) en el estado se presume residente.
