§ 43-1212 Denial of exempt status due to prohibited transactions; restoration of exempt status

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Terms Used In Arizona Laws > Title 43 > Chapter 12 > Article 2 - Denial of Exempt Status

  • 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

  • United States: when used in a geographical sense, includes the states, the District of Columbia and the possessions of the United States. See Arizona Laws 43-104