Arizona Laws > Title 43 > Chapter 11 > Article 5 – Cessation of Corporate Activities
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Terms Used In Arizona Laws > Title 43 > Chapter 11 > Article 5 - Cessation of Corporate Activities
- Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
- Assessment: includes a proposed additional assessment. See Arizona Laws 43-104
- Contract: A legal written agreement that becomes binding when signed.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Corporation: means a corporation, joint stock company, bank, insurance company, business trust or so-called "Massachusetts trust" investment company or building and loan association and any other association whether incorporated or unincorporated. See Arizona Laws 43-104
- Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Foreign corporation: means any of the following:
(a) A corporation which is not a domestic corporation. See Arizona Laws 43-1101
- Fraud: Intentional deception resulting in injury to another.
- Income year: means "taxable year". See Arizona Laws 43-104
- Individual: means a natural person. See Arizona Laws 43-104
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Person: includes individuals, fiduciaries, partnerships and corporations. See Arizona Laws 43-104
- Property: includes both real and personal property. See Arizona Laws 1-215
- Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
- Tax: means the taxes imposed under this title. See Arizona Laws 43-104
- taxpayer: means a corporation. See Arizona Laws 43-1101
- Writing: includes printing. See Arizona Laws 1-215