Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 43. Taxation of Income |
Chapter 3. RETURNS |
Article 2. Form, Place and Time of Filing Returns |
Sec 43-321. Information required in returns
Latest version.
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Each return required to be filed under this title shall contain the following:
1. It shall contain or be verified by a declaration that it is made under penalties of perjury. The declaration shall be written or in a form prescribed by the department pursuant to section 42-1105, subsection B.
2. A specific statement of the items of the taxpayer's gross income and the adjustments, deductions and credits allowed by this title.
3. Such other information as the department may by rule prescribe for the purpose of carrying out the provisions of this title.