Arizona Laws 43-322. Signature presumed to be taxpayer’s
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The fact that an individual‘s name is signed to a return, statement or other document filed, or that the return, statement or document is signed, subscribed or verified in a manner prescribed by the department pursuant to section 42-1105, subsection B, shall be a presumption of fact that the return, statement or other document was actually signed by him.
Terms Used In Arizona Laws 43-322
- Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
- Individual: means a natural person. See Arizona Laws 43-104