Arizona § 43-501 - When taxes are payable
Full text of Arizona Arizona Revised Statutes § 43-501 — When taxes are payable, with citation guidance and answers to common questions.
§ 43-501. When taxes are payable
The tax imposed under this title shall be paid on the fifteenth day of April following the close of the calendar year or, if the return is made on the basis of a fiscal year, on the fifteenth day of the fourth month following the close of the fiscal year, except that:
1. For an S corporation the tax imposed shall be paid on the fifteenth day of the third month following the close of the taxable year.
2. For unrelated business taxable income of a tax exempt organization the tax imposed shall be paid on the fifteenth day of the fifth month following the close of the taxable year.
Frequently Asked Questions About Arizona § 43-501
What does Arizona Revised Statutes § 43-501 cover?
Section 43-501 ("When taxes are payable") 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 § 43-501?
A common citation format is "Arizona Revised Statutes § 43-501" (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 § 43-501 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.