Arizona Laws > Title 43 > Chapter 9 > Article 1 – Accounting Considerations
Current as of: 2024 | Check for updates
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Other versions
| § 43-901 | Taxable income computation |
| § 43-902 | Period in which deductions and credits to be taken |
Terms Used In Arizona Laws > Title 43 > Chapter 9 > Article 1 - Accounting Considerations
- Dependent: A person dependent for support upon another.
- Partner: means a member of a partnership. 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