§ 43-1241 Returns of unrelated business income
§ 43-1242 Information returns of tax-exempt organizations; definition

Terms Used In Arizona Laws > Title 43 > Chapter 12 > Article 4 - Returns of Exempt Organizations

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • 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