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2017 Arizona Revised Statutes
Title 27 - Minerals, Oil and Gas
§ 27-538 Federal taxation
Universal Citation: AZ Rev Stat § 27-538 (2017)
27-538. Federal taxation
Any unit agreement approved by the commission shall contain language suggested by the internal revenue service under I.T. 3930 and I.T. 3948 so that owners in the unitized area will not be held taxable as a corporation.
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