All non-air carrier taxpayers may use Arizona's SALES. Check the box on line E on page 1, fill out.Schedule ACA, and include it with your return. This overview discusses in general terms several of the commonly used methods of issuing securities to raise capital in Arizona. Capitalization requires the proper selection of a comptroller object listed in the Capital Outlay Expenditure section of the. You may owe capital gains taxes if you sold stocks, real estate or other investments. Use SmartAsset's capital gains tax calculator to figure out what you owe. Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Learn about long- and short-term capital gains tax on stocks, the tax rate, and how you can minimize taxes on capital gains. Partnerships are required to file Form 1065 and related forms and schedules electronically if they file 10 or more returns of any type during the tax year.