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16 chapters · 269 sections in this title.
A.R.S. § 43-923 Change in tax rates
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If any rate of tax imposed by this title changes and if the taxable year includes the effective date of the change, unless that date is the first day of the taxable year, then: 1. Tentative taxes shall be computed by applying the rate for the period before the effective date of t…
A.R.S. § 43-931 Change of accounting period; computation of income; due date of return
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If a separate return is made under section 443 of the internal revenue code on account of a change in the accounting period, and in all other cases in which a separate return is required or allowed by treasury regulations to be made for a fractional part of a year, the income sha…
A.R.S. § 43-932 Return for a taxpayer not in existence throughout a complete taxable year
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In the case of a taxpayer not in existence during the whole of an annual accounting period ending on the last day of a month or if the taxpayer has no annual accounting period or does not keep books during the whole of a calendar year, the return shall be made for the fractional …
A.R.S. § 43-941 Allocation in the case of affiliated taxpayers
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A. In any case of two or more persons, organizations, trades or businesses, whether or not organized in the United States and whether or not affiliated, owned or controlled directly or indirectly by the same interests, the department may distribute, apportion or allocate gross in…