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Code · Arizona · Title 42 — Public Utilities and Carriers and Energy Programs

42-5206. Sales between affiliated persons

47 words·~1 min read·/az/title-42/42-5206

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

For the purpose of this article, in determining price, the department shall recognize sales between affiliated corporations or persons or sales between units of the same corporation provided the terms of such sales are indicative of the fair market value of the subject matter of the sale.
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