Arizona Statutes

§ 43-944 — Disclosure by department of basis of allocation

Arizona·Title 43 Arizona Revised Statutes·Ch. 9 GENERAL ACCOUNTING PROVISIONS·Art. 4 Allocation of Income and Deductions by the Department
If the department reallocates income or deductions upon its examination of any return, it shall, upon the written request of the taxpayer, disclose to him the basis upon which its reallocation has been made.

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