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2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5206 Sales between affiliated persons


AZ Rev Stat § 42-5206 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-5206. Sales between affiliated persons

For the purpose of this article, in determining price, the department shall recognize sales between affiliated corporations or persons or sales between units of the same corporation provided the terms of such sales are indicative of the fair market value of the subject matter of the sale.

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