Arizona § 43-322 - Signature presumed to be taxpayer's

Full text of Arizona Arizona Revised Statutes § 43-322 — Signature presumed to be taxpayer's, with citation guidance and answers to common questions.

§ 43-322. Signature presumed to be taxpayer's

The fact that an individual's name is signed to a return, statement or other document filed, or that the return, statement or document is signed, subscribed or verified in a manner prescribed by the department pursuant to section 42-1105, subsection B, shall be a presumption of fact that the return, statement or other document was actually signed by him.

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 43-322

What does Arizona Revised Statutes § 43-322 cover?

Section 43-322 ("Signature presumed to be taxpayer's") 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 § 43-322?

A common citation format is "Arizona Revised Statutes § 43-322" (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 § 43-322 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.