Arizona Statutes

§ 42-5206 — Sales between affiliated persons

Arizona·Title 42 Arizona Revised Statutes·Ch. 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES·Art. 5 Severance Tax

For the purpose of this article, in determining price, the department shall recognize sales between affiliated corporations or persons or sales between units of the same corporation provided the terms of such sales are indicative of the fair market value of the subject matter of the sale.

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