https://openjurist.org/state-code/az/43/toc/43.c9.a2
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Title 43 — Taxation of Income
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Taxation of Income
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GENERAL ACCOUNTING PROVISIONS
Article
Change in Law; Effect on Fiscal Year Taxpayer
A.R.S. § 43-921
— Computation of tax when law changed
A.R.S. § 43-922
— Payment or refund of tax when law changed
A.R.S. § 43-923
— Change in tax rates