Arizona Statutes
§ 42-5023 — Presumption as to tax base
Arizona § 42-5023
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES
Art. 1General Administrative Provisions
This text of Arizona § 42-5023 (Presumption as to tax base) 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. § 42-5023 (2026).
Text
For the purpose of proper administration of this article and to prevent evasion of the tax imposed by this article it is presumed that all gross proceeds of sales and gross income derived by a person from business activity classified under a taxable business classification comprise the tax base for the business until the contrary is established.
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Related
Arizona Department of Revenue v. Ormond Builders, Inc.
166 P.3d 934 (Court of Appeals of Arizona, 2007)
Rigel Corp. v. State
234 P.3d 633 (Court of Appeals of Arizona, 2010)
Dove Mountain v. Ador
(Arizona Supreme Court, 2024)
Dove Mountain v. Ador
(Court of Appeals of Arizona, 2023)
Ziegfield v. Ador
(Court of Appeals of Arizona, 2016)
Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-5023, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-5023.