There is a newer version of the Arizona Revised Statutes
2013 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-324 Rounding to the nearest dollar
AZ Rev Stat § 43-324 (through 1st Reg Sess 51st Leg. 2013) What's This?
43-324. Rounding to the nearest dollar
The department may round fractional dollars to the nearest whole dollar and may require the taxpayer to do so in preparing any return under this title.
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