Taxable income shall be computed on the basis of the taxpayer's taxable year as defined in section 441 of the internal revenue code.
A.R.S. § 43-901
Taxable income computation
Applied in 1 court decision — leading case United States v. Francisco (1976)
Most recently applied in United States v. Francisco (June 1976)
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.