43-932. Return for a taxpayer not in existence throughout a complete taxable year
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/az/title-43/43-932A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In the case of a taxpayer not in existence during the whole of an annual accounting period ending on the last day of a month or if the taxpayer has no annual accounting period or does not keep books during the whole of a calendar year, the return shall be made for the fractional part of the year during which the taxpayer was in existence.