Arizona · Snapshot 2026-08-09 · Newer source version available

A.R.S. § 27-538: Federal taxation

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Title 27 Minerals, Oil and Gas

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.

Collected 2026-09-04T00:49:56Z. Source file · JSON

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