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Home » US Law » 2022 Arizona Revised Statutes » Title 43 - Taxation of Income » Article 3 - Miscellaneous Provisions

§ 43-241 – Time for performance of acts; definition

43-241. Time for performance of acts; definition A. Notwithstanding any other provision of this title or title 1, if the last day for performing any act under this title falls on a Saturday, Sunday or legal holiday, the act is considered timely if it is performed on the next day that is not a Saturday, […]

§ 43-242 – Change of taxpayer organization; nontaxable event

43-242. Change of taxpayer organization; nontaxable event Notwithstanding any provision of the internal revenue code or any federal rule or regulation adopted pursuant to the internal revenue code, a change in the organizational structure of a corporation, including an S corporation, or a limited liability company, a partnership or any other entity, however organized, into […]

§ 43-243 – State general fund revenue notification; tax rate adjustment

43-243. State general fund revenue notification; tax rate adjustment A. On or before September 30, 2022, the director of the joint legislative budget committee and the director of the governor’s office of strategic planning and budgeting shall jointly notify the department whether the fiscal year 2021-2022 state general fund revenue, excluding the beginning balance, was […]

§ 43-244 – State general fund revenue notification; tax rate adjustment

43-244. State general fund revenue notification; tax rate adjustment A. On or before September 30, 2022, the director of the joint legislative budget committee and the director of the governor’s office of strategic planning and budgeting shall jointly notify the department whether the fiscal year 2021-2022 state general fund revenue, excluding the beginning balance, was […]