Arizona Revised Statutes § 43-902 Change Of Accounting Period

43-902. Change of accounting period

If the taxpayer changes accounting period from fiscal year to calendar year, from calendar year to fiscal year or from one fiscal year to another, the taxable income shall, with the approval of the department, be computed on the basis of such new accounting period subject to the provisions of section 43-931.

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Last modified: October 13, 2016