Arizona Laws > Title 43 > Chapter 5 > Article 1 – Time and Place for Payment of Tax
Current as of: 2024 | Check for updates
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Other versions
| § 43-501 | When taxes are payable |
| § 43-504 | Tax payments made in advance |
| § 43-505 | Tax payments made to department; order of crediting |
Terms Used In Arizona Laws > Title 43 > Chapter 5 > Article 1 - Time and Place for Payment of Tax
- Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
- Director: means the director of the department of revenue. See Arizona Laws 43-104
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Fiscal year: means an accounting period of twelve months ending on the last day of any month other than December. See Arizona Laws 43-104
- 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