2023 Arizona Laws > Title 43 > Chapter 9 – General Accounting Provisions Current as of: 2023 | Check for updates | Other versions Sections Article 1 Accounting Considerations 43-901 – 43-902 Article 2 Change in Law; Effect on Fiscal Year Taxpayer 43-921 – 43-923 Article 3 Returns for a Period of Less Than Twelve Months 43-931 – 43-932 Article 4 Allocation of Income and Deductions by the Department 43-941 – 43-947 Article 5 Transferee Liability 43-951 – 43-953 Article 6 Items Not Deductible 43-961