Terms Used In Arizona Laws > Title 43 > Chapter 2 > Article 3 - Miscellaneous Provisions

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Corporation: means a corporation, joint stock company, bank, insurance company, business trust or so-called "Massachusetts trust" investment company or building and loan association and any other association whether incorporated or unincorporated. See Arizona Laws 43-104
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
• Director: means the director of the department of revenue. See Arizona Laws 43-104
• 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.
• including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
• Tax: means the taxes imposed 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