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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 43. Taxation of Income |
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Chapter 9. GENERAL ACCOUNTING PROVISIONS |
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Article 3. Returns for a Period of Less Than Twelve Months |
Sec 43-934. Return for a taxpayer not in existence throughout a complete taxable year
Latest version.
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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.