Each return required to be filed under this title shall contain the following:

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Terms Used In Arizona Laws 43-321

  • Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104

1. It shall contain or be verified by a declaration that it is made under penalties of perjury. The declaration shall be written or in a form prescribed by the department pursuant to section 42-1105, subsection B or section 42-1131.

2. A specific statement of the items of the taxpayer’s gross income and the adjustments, deductions and credits allowed by this title.

3. Such other information as the department may by rule prescribe for the purpose of carrying out the provisions of this title.