2016 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-321 Information required in returns

AZ Rev Stat § 43-321 (2016) What's This?

43-321. Information required in returns

Each return required to be filed under this title shall contain the following:

1. It shall contain or be verified by a declaration that it is made under penalties of perjury. The declaration shall be written or in a form prescribed by the department pursuant to section 42-1105, subsection B.

2. A specific statement of the items of the taxpayer's gross income and the adjustments, deductions and credits allowed by this title.

3. Such other information as the department may by rule prescribe for the purpose of carrying out the provisions of this title.

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