Taxpayers Required to File Returns | Midpage

Collections
Arizona Revised Statutes

Article 1

Taxpayers Required to File Returns

43-301Individual returns; definition 43-302Arizona small business income tax return; election; revocation 43-303Returns by agent or guardian 43-304Fiduciary returns 43-305Fiduciary returns; two or more fiduciaries 43-306Partnership returns 43-307Corporation returns 43-308Gross income defined for purposes of determination to file 43-309Joint returns of husband and wife 43-310Separate returns after filing joint returns 43-311Joint return after filing separate return 43-312Information return of sales; nonresident real estate transactions; escrow agents; reports