Arizona § 43-921 - Computation of tax when law changed
Full text of Arizona Arizona Revised Statutes § 43-921 — Computation of tax when law changed, with citation guidance and answers to common questions.
§ 43-921. Computation of tax when law changed
The tax for any period beginning in one calendar year ("first calendar year") and ending in the following calendar year ("second calendar year") where the law applicable to the computation of taxes for taxpayers reporting on a calendar year basis differs for the second calendar year from the law applicable to the first calendar year, shall, except as otherwise provided, be the sum of paragraphs 1 and 2:
1. The same proportion of a tax for the entire period, determined under the law applicable to the first calendar year and at the rates for such year, which the portion of such period falling within the first calendar year is of the entire period.
2. The same proportion of a tax for the entire period, determined under the law applicable to the second calendar year and at the rates for such year, which the portion of such period falling within the second calendar year is of the entire period.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-921
What does Arizona Revised Statutes § 43-921 cover?
Section 43-921 ("Computation of tax when law changed") 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 § 43-921?
A common citation format is "Arizona Revised Statutes § 43-921" (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 § 43-921 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.