Arizona Statutes
§ 43-932 — Return for a taxpayer not in existence throughout a complete taxable year
Arizona § 43-932
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 9GENERAL ACCOUNTING PROVISIONS
Art. 3Returns for a Period of Less Than Twelve Months
This text of Arizona § 43-932 (Return for a taxpayer not in existence throughout a complete taxable year) 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. § 43-932 (2026).
Text
In the case of a taxpayer not in existence during the whole of an annual accounting period ending on the last day of a month or if the taxpayer has no annual accounting period or does not keep books during the whole of a calendar year, the return shall be made for the fractional part of the year during which the taxpayer was in existence.
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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 § 43-932, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-932.