2005 Arizona Revised Statutes - Revised Statutes §43-934  Return for a taxpayer not in existence throughout a complete taxable year

In the case of a taxpayer not in existence during the whole of an annual accounting period ending on the last day of a month or if the taxpayer has no annual accounting period or does not keep books during the whole of a calendar year, the return shall be made for the fractional part of the year during which the taxpayer was in existence.