Article

Form, Place and Time of Filing Returns

A.R.S. § 43-321— Information required in returns
A.R.S. § 43-322— Signature presumed to be taxpayer's
A.R.S. § 43-323— Place and form of filing returns
A.R.S. § 43-324— Rounding to the nearest dollar
A.R.S. § 43-325— Time for filing returns
A.R.S. § 43-327— Recomputation of tax or amended return due after federal adjustment; definition
A.R.S. § 43-328— Returns filed by persons outside the United States