Arizona Laws > Title 43 > Chapter 9 > Article 2 – Change in Law; Effect on Fiscal Year Taxpayer
Current as of: 2024 | Check for updates
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Other versions
| § 43-921 | Computation of tax when law changed |
| § 43-922 | Payment or refund of tax when law changed |
| § 43-923 | Change in tax rates |
Terms Used In Arizona Laws > Title 43 > Chapter 9 > Article 2 - Change in Law; Effect on Fiscal Year Taxpayer
- Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
- Tax: means the taxes imposed under this title. See Arizona Laws 43-104
- Taxable year: means :
(a) The calendar year or the fiscal year, ending during such calendar year, on the basis of which the taxable income is computed under this title. See Arizona Laws 43-104