Arizona Laws > Title 43 > Chapter 12 > Article 4 – Returns of Exempt Organizations
Current as of: 2024 | Check for updates
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Other versions
| § 43-1241 | Returns of unrelated business income |
| § 43-1242 | Information returns of tax-exempt organizations; definition |
Terms Used In Arizona Laws > Title 43 > Chapter 12 > Article 4 - Returns of Exempt Organizations
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
- 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