Arizona Statutes
§ 43-324 — Rounding to the nearest dollar
Arizona § 43-324
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 3RETURNS
Art. 2Form, Place and Time of Filing Returns
This text of Arizona § 43-324 (Rounding to the nearest dollar) 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. § 43-324 (2026).
Text
The department may round fractional dollars to the nearest whole dollar and may require the taxpayer to do so in preparing any return under this title.
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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 § 43-324, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-324.