Arizona Statutes
§ 27-538 — Federal taxation
Arizona § 27-538
This text of Arizona § 27-538 (Federal taxation) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ariz. Rev. Stat. Ann. § 27-538 (2026).
Text
Any unit agreement approved by the commission shall contain language suggested by the internal revenue service under I.T. 3930 and I.T. 3948 so that owners in the unitized area will not be held taxable as a corporation.
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Bluebook (online)
Arizona § 27-538, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/27-538.