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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 3. RETURNS |
| Article 1. Taxpayers Required to File Returns |
| Sec 43-301. Individual returns; definition |
| Sec 43-303. Returns by agent or guardian |
| Sec 43-304. Fiduciary returns |
| Sec 43-305. Fiduciary returns; two or more fiduciaries |
| Sec 43-306. Partnership returns |
| Sec 43-307. Corporation returns |
| Sec 43-308. Gross income defined for purposes of determination to file |
| Sec 43-309. Joint returns of husband and wife |
| Sec 43-310. Separate returns after filing joint returns |
| Sec 43-311. Joint return after filing separate return |
| Article 2. Form, Place and Time of Filing Returns |
| Sec 43-321. Information required in returns |
| Sec 43-322. Signature presumed to be taxpayer's |
| Sec 43-323. Place and form of filing returns |
| Sec 43-324. Rounding to the nearest dollar |
| Sec 43-325. Time for filing returns |
| Sec 43-327. Recomputation of tax or amended return due after federal adjustment; definition |
| Sec 43-328. Returns filed by persons outside the United States |
| Article 5. Confidentiality |
| Sec 43-381. Confidentiality of information if returns prepared by person other than taxpayer; violation; classification |
| Sec 43-382. Solicitation of return preparation prohibited; classification |