Arizona § 43-325 Time for filing returns

Arizona Statutes

§ 43-325 — Time for filing returns

Arizona § 43-325

Title 43Arizona Revised Statutes

Ch. 3RETURNS

Art. 2Form, Place and Time of Filing Returns

This text of Arizona § 43-325 (Time for filing 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. § 43-325 (2026).

Text

Unless otherwise indicated:

1.Returns made on the basis of the calendar year shall be filed on or before the fifteenth day of April following the close of the calendar year.

2.Returns made on the basis of a fiscal year shall be filed on or before the fifteenth day of the fourth month following the close of the fiscal year.

3.For taxable years beginning from and after December 31, 2015, partnership returns are due on or before the fifteenth day of the third month following the close of the taxable year.

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Unless otherwise indicated:

1. Returns made on the basis of the calendar year shall be filed on or before the fifteenth day of April following the close of the calendar year.

2. Returns made on the basis of a fiscal year shall be filed on or before the fifteenth day of the fourth month following the close of the fiscal year.

3. For taxable years beginning from and after December 31, 2015, partnership returns are due on or before the fifteenth day of the third month following the close of the taxable year.