1. Arizona Revised Statutes § 43-1168
  2. Arizona Revised Statutes § 43-1074.01
  3. Arizona Department of Revenue (ADOR)
  4. Arizona Commerce Authority (ACA)
  5. Form 308
  6. Form 308-I
  7. Form 300
  8. Form 346
  9. Form 308-S
  10. Form 308-P
  11. Certificate of Qualification
  12. Refundable Research and Development Tax Credit
  13. Nonrefundable Research and Development Tax Credit
  14. University Research and Development Tax Credit
  15. Arizona Qualified Research Expenses
  16. Arizona Basic Research Payments
  17. Arizona Gross Receipts
  18. Fixed-Base Percentage
  19. Arizona Base Amount
  20. Minimum Base Amount
  21. Alternative Simplified Credit (ASC) Election
  22. Regular Credit Computation Method
  23. $2,500,000 Threshold
  24. Tiered Credit Rate Structure
  25. 24% Credit Rate
  26. 15% Credit Rate
  27. 11% Credit Rate (Post-2030)
  28. 20% Credit Rate (Post-2030)
  29. 150 Full-Time Employee Limit
  30. 75% Refund Limitation
  31. Excess Credit Waiver
  32. $5 Million Refundable Cap
  33. $10 Million University Credit Cap
  34. Qualified Research Consortium
  35. Qualified Organization Base Period Amount
  36. Letter of Approval
  37. Application for Approval of University Research & Development Credit
  38. Unitary Group
  39. Combined Return Filing
  40. S Corporation Pass-Through Election
  41. 15-Year Carryover Period (Pre-2022)
  42. 10-Year Carryover Period (Post-2021)
  43. Reinvestment of Unused Credits
  44. ACA Certification Letter
  45. Arizona Board of Regents University
  46. Shared Eligible Expenses
  47. Irrevocable Election
  48. Arizona Sourced Gross Receipts
  49. Contemporaneous Documentation
  50. Short Taxable Year Annualization