Arizona § 43-932 - Return for a taxpayer not in existence throughout a complete taxable year
Full text of Arizona Arizona Revised Statutes § 43-932 — Return for a taxpayer not in existence throughout a complete taxable year, with citation guidance and answers to common questions.
§ 43-932. Return for a taxpayer not in existence throughout a complete taxable year
In the case of a taxpayer not in existence during the whole of an annual accounting period ending on the last day of a month or if the taxpayer has no annual accounting period or does not keep books during the whole of a calendar year, the return shall be made for the fractional part of the year during which the taxpayer was in existence.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-932
What does Arizona Revised Statutes § 43-932 cover?
Section 43-932 ("Return for a taxpayer not in existence throughout a complete taxable year") 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 § 43-932?
A common citation format is "Arizona Revised Statutes § 43-932" (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 § 43-932 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.