Arizona Laws 43-325. Time for filing returns
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Unless otherwise indicated:
Terms Used In Arizona Laws 43-325
- Fiscal year: means an accounting period of twelve months ending on the last day of any month other than December. See Arizona Laws 43-104
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
- Taxable year: means :
(a) The calendar year or the fiscal year, ending during such calendar year, on the basis of which the taxable income is computed under this title. See Arizona Laws 43-104
1. Returns made on the basis of the calendar year shall be filed on or before the fifteenth day of April following the close of the calendar year.
2. Returns made on the basis of a fiscal year shall be filed on or before the fifteenth day of the fourth month following the close of the fiscal year.
3. For taxable years beginning from and after December 31, 2015, partnership returns are due on or before the fifteenth day of the third month following the close of the taxable year.