Arizona Laws > Title 43 > Chapter 9 > Article 3 – Returns for a Period of Less Than Twelve Months
Current as of: 2024 | Check for updates
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Other versions
| § 43-931 | Change of accounting period; computation of income; due date of return |
| § 43-932 | Return for a taxpayer not in existence throughout a complete taxable year |
Terms Used In Arizona Laws > Title 43 > Chapter 9 > Article 3 - Returns for a Period of Less Than Twelve Months
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Corporation: means a corporation, joint stock company, bank, insurance company, business trust or so-called "Massachusetts trust" investment company or building and loan association and any other association whether incorporated or unincorporated. See Arizona Laws 43-104
- Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Partnership: includes a syndicate, group, pool, joint venture or other unincorporated organization, through or by means of which any business, financial operation or venture is carried on and that is not, within the meaning of this title, a trust, estate or corporation. See Arizona Laws 43-104