Arizona § 42-5023 - Presumption as to tax base
Full text of Arizona Arizona Revised Statutes § 42-5023 — Presumption as to tax base, with citation guidance and answers to common questions.
§ 42-5023. Presumption as to tax base
For the purpose of proper administration of this article and to prevent evasion of the tax imposed by this article it is presumed that all gross proceeds of sales and gross income derived by a person from business activity classified under a taxable business classification comprise the tax base for the business until the contrary is established.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-5023
What does Arizona Revised Statutes § 42-5023 cover?
Section 42-5023 ("Presumption as to tax base") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-5023?
A common citation format is "Arizona Revised Statutes § 42-5023" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-5023 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.