Arizona Laws > Title 43 > Chapter 12 > Article 2 – Denial of Exempt Status
Current as of: 2023 | Check for updates
|
Other versions
| § 43-1212 | Denial of exempt status due to prohibited transactions; restoration of exempt status |
Terms Used In Arizona Laws > Title 43 > Chapter 12 > Article 2 - Denial of Exempt Status
- Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
- Tax: means the taxes imposed under this title. See Arizona Laws 43-104
- 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
- United States: when used in a geographical sense, includes the states, the District of Columbia and the possessions of the United States. See Arizona Laws 43-104