Arizona Laws > Title 43 > Chapter 6 > Article 1 – Refunds
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Terms Used In Arizona Laws > Title 43 > Chapter 6 > Article 1 - Refunds
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Board: means the state board of tax appeals or, if applicable, a division of the state board. 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
- including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
- Individual: means a natural person. 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