Arizona Statutes
§ 43-1142 — Average value of property
Arizona § 43-1142
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 11CORPORATIONS
Art. 4Uniform Division of Income for Tax Purposes Act
This text of Arizona § 43-1142 (Average value of property) 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. § 43-1142 (2026).
Text
The average value of property shall be determined by averaging the values at the beginning and ending of the tax period, but the department may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
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Nearby Sections
15
§ 43-1001
Definitions§ 43-101
Title§ 43-1011
Taxes and tax rates§ 43-1011; Version 2
Taxes and tax rates§ 43-1012
Optional tax table§ 43-102
Declaration of intent§ 43-1021
Addition to Arizona gross incomeCite This Page — Counsel Stack
Bluebook (online)
Arizona § 43-1142, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-1142.