Terms Used In Arizona Laws > Title 43 > Chapter 5 > Article 1 - Time and Place for Payment of Tax

• 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.
• 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