43-322. Signature presumed to be taxpayer's
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/az/title-43/43-322A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The fact that an individual's name is signed to a return, statement or other document filed, or that the return, statement or document is signed, subscribed or verified in a manner prescribed by the department pursuant to section 42-1105, subsection B, shall be a presumption of fact that the return, statement or other document was actually signed by him.