Arizona § 43-932 Return for a taxpayer not in existence throughout a complete taxable year

Arizona Statutes

§ 43-932 — Return for a taxpayer not in existence throughout a complete taxable year

Arizona·Title 43 Arizona Revised Statutes·Ch. 9 GENERAL ACCOUNTING PROVISIONS·Art. 3 Returns for a Period of Less Than Twelve Months

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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