Arizona § 43-321 Information required in returns

Arizona Statutes

§ 43-321 — Information required in returns

Arizona § 43-321

Title 43Arizona Revised Statutes

Ch. 3RETURNS

Art. 2Form, Place and Time of Filing Returns

This text of Arizona § 43-321 (Information required in returns) 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. § 43-321 (2026).

Text

Each return required to be filed under this title shall contain the following:

1.It shall contain or be verified by a declaration that it is made under penalties of perjury. The declaration shall be written or in a form prescribed by the department pursuant to section 42-1105, subsection B or section 42-1131.

2.A specific statement of the items of the taxpayer's gross income and the adjustments, deductions and credits allowed by this title.

3.Such other information as the department may by rule prescribe for the purpose of carrying out the provisions of this title.

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Each return required to be filed under this title shall contain the following:

1. It shall contain or be verified by a declaration that it is made under penalties of perjury. The declaration shall be written or in a form prescribed by the department pursuant to section 42-1105, subsection B or section 42-1131.

2. A specific statement of the items of the taxpayer's gross income and the adjustments, deductions and credits allowed by this title.

3. Such other information as the department may by rule prescribe for the purpose of carrying out the provisions of this title.