42-5023. Presumption as to tax base
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/az/title-42/42-5023A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For the purpose of proper administration of this article and to prevent evasion of the tax imposed by this article it is presumed that all gross proceeds of sales and gross income derived by a person from business activity classified under a taxable business classification comprise the tax base for the business until the contrary is established.