Ariz. Rev. Stat. § 43-307 – Corporation returns

A. Every corporation subject to the tax imposed by this title shall make a return to the department. Every corporation return required by this title to be filed with the department shall be signed by one or more of the following officers:
1. 1. The president.
2. 2. The treasurer.
3. 3. Any other principal officer of the taxpayer.
B. If receivers, trustees in bankruptcy or assignees are operating the property or business of a corporation, such receivers, trustees or assignees shall make returns for such corporation in the same manner and form as such a corporation is required to make a return. Any tax due on the basis of returns made by receivers, trustees or assignees shall be collected in the same manner as if collected from the corporation of whose business or property they have custody and control.
C. This section applies regardless of whether a corporation is required to file a return under the internal revenue code or whether the corporation has any federal taxable income for the taxable year.
D. An out-of-state corporation that is temporarily in this state and whose only income in this state is from performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not required to file a corporation return in this state. This subsection does not preclude the corporation from being included in a consolidated or combined group return subject to section 42-1130, subsection C.