Arizona Statutes

§ 43-901 — Taxable income computation

Arizona § 43-901
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 9GENERAL ACCOUNTING PROVISIONS
Art. 1Accounting Considerations

This text of Arizona § 43-901 (Taxable income computation) 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. § 43-901 (2026).

Text

Taxable income shall be computed on the basis of the taxpayer's taxable year as defined in section 441 of the internal revenue code.

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Bluebook (online)
Arizona § 43-901, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-901.