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 43-325. Time for filing returns
Latest version.
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Unless otherwise indicated, returns made on the basis of the calendar year shall be filed on or before the fifteenth day of April following the close of the calendar year. Returns made on the basis of a fiscal year shall be filed on or before the fifteenth day of the fourth month following the close of the fiscal year.