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2020 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5206 Sales between affiliated persons
Universal Citation: AZ Rev Stat § 42-5206 (2020)
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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