There is a newer version of the Arizona Revised Statutes
2005 Arizona Revised Statutes - Revised Statutes §43-902 Change of accounting period
If the taxpayer changes accounting period from fiscal year to calendar year, from calendar year to fiscal year or from one fiscal year to another, the taxable income shall, with the approval of the department, be computed on the basis of such new accounting period subject to the provisions of section 43-931.
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