Arizona § 43-325 Time for filing returns

Arizona Statutes

§ 43-325 — Time for filing returns

Arizona·Title 43 Arizona Revised Statutes·Ch. 3 RETURNS·Art. 2 Form, Place and Time of Filing Returns

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.

Arizona § 43-325 (Time for filing returns) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.