Arizona § 43-1241 Returns of unrelated business income

Arizona Statutes

§ 43-1241 — Returns of unrelated business income

Arizona § 43-1241

Title 43Arizona Revised Statutes

Ch. 12TAX EXEMPT ORGANIZATIONS

Art. 4Returns of Exempt Organizations

This text of Arizona § 43-1241 (Returns of unrelated business income) 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. § 43-1241 (2026).

Text

Every organization, otherwise exempt under section 43-1201 but having unrelated business taxable income, shall:

1.File a return, verified by an executive officer under penalties of perjury in the form prescribed by the department on or before the fifteenth day of the fifth month after the close of the taxable year, reporting its income from such activities.

2.Pay a tax at the rates prescribed in section 43-1111 on its unrelated business taxable income as defined in section 43-1231.

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Every organization, otherwise exempt under section 43-1201 but having unrelated business taxable income, shall:

1. File a return, verified by an executive officer under penalties of perjury in the form prescribed by the department on or before the fifteenth day of the fifth month after the close of the taxable year, reporting its income from such activities.

2. Pay a tax at the rates prescribed in section 43-1111 on its unrelated business taxable income as defined in section 43-1231.