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§ 43-932 Return for a taxpayer not in existence throughout a complete taxable year

AZ Rev Stat § 43-932 (2019) (N/A)
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43-932. Return for a taxpayer not in existence throughout a complete taxable year

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.

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§ 43-931 Change of accounting period; computation of income; due date of return
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§ 43-941 Allocation in the case of affiliated taxpayers