Arizona § 43-321 - Information required in returns
Full text of Arizona Arizona Revised Statutes § 43-321 — Information required in returns, with citation guidance and answers to common questions.
§ 43-321. Information required in returns
Each return required to be filed under this title shall contain the following:
1. It shall contain or be verified by a declaration that it is made under penalties of perjury. The declaration shall be written or in a form prescribed by the department pursuant to section 42-1105, subsection B or section 42-1131.
2. A specific statement of the items of the taxpayer's gross income and the adjustments, deductions and credits allowed by this title.
3. Such other information as the department may by rule prescribe for the purpose of carrying out the provisions of this title.
Frequently Asked Questions About Arizona § 43-321
What does Arizona Revised Statutes § 43-321 cover?
Section 43-321 ("Information required in returns") 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 § 43-321?
A common citation format is "Arizona Revised Statutes § 43-321" (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 § 43-321 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.