What does this mean? "Credit for Increased Excise Taxes"

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What does this mean? "Credit for Increased Excise Taxes"

If you are working on your Arizona return, there is a credit in Arizona you may be eligible for. A taxpayer may claim a credit for increased excise taxes if the taxpayer is not claimed as dependent ...

A person who is sentenced for at least sixty (60) days of the taxable year is not eligible to claim ...

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