Arizona § 43-325 - Time for filing returns
Full text of Arizona Arizona Revised Statutes § 43-325 — Time for filing returns, with citation guidance and answers to common questions.
§ 43-325. Time for filing returns
Unless otherwise indicated:
1. Returns made on the basis of the calendar year shall be filed on or before the fifteenth day of April following the close of the calendar year.
2. Returns made on the basis of a fiscal year shall be filed on or before the fifteenth day of the fourth month following the close of the fiscal year.
3. For taxable years beginning from and after December 31, 2015, partnership returns are due on or before the fifteenth day of the third month following the close of the taxable year.
Frequently Asked Questions About Arizona § 43-325
What does Arizona Revised Statutes § 43-325 cover?
Section 43-325 ("Time for filing 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 § 43-325?
A common citation format is "Arizona Revised Statutes § 43-325" (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 § 43-325 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.