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2020 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-931 Change of accounting period; computation of income; due date of return
Universal Citation: AZ Rev Stat § 43-931 (2020)
43-931. Change of accounting period; computation of income; due date of return
If a separate return is made under section 443 of the internal revenue code on account of a change in the accounting period, and in all other cases in which a separate return is required or permitted by treasury regulations to be made for a fractional part of a year, the income shall be computed on the basis of the period for which the separate return is made. The due date of the separate return for the period is the fifteenth day of the fourth month following the close of that period unless the short period return is due to a change in ownership of a corporation, in which case the due date shall be determined pursuant to treasury regulations.
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