2016 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5023 Presumption as to tax base

42-5023. Presumption as to tax base

For the purpose of proper administration of this article and to prevent evasion of the tax imposed by this article it is presumed that all gross proceeds of sales and gross income derived by a person from business activity classified under a taxable business classification comprise the tax base for the business until the contrary is established.