Ariz. Rev. Stat. § 43-932

Current through L. 2024, ch. 259

Section 43-932 - Return for a taxpayer not in existence throughout a complete taxable year

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 part of the year during which the taxpayer was in existence.

A.R.S. § 43-932

Renumbered from A.R.S. § 43-934 by L. 2018, ch. 104,s. 28, eff. 8/3/2018.