Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 43. Taxation of Income |
Chapter 9. GENERAL ACCOUNTING PROVISIONS |
Article 1. Accounting Considerations |
Sec 43-902. Change of accounting period
Latest version.
-
If the taxpayer changes accounting period from fiscal year to calendar year, from calendar year to fiscal year or from one fiscal year to another, the taxable income shall, with the approval of the department, be computed on the basis of such new accounting period subject to the provisions of section 43-931.