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

A.R.S. § 43-324: Rounding to the nearest dollar

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Where this section sits in the code
  1. Title 43 Taxation of Income

The department may round fractional dollars to the nearest whole dollar and may require the taxpayer to do so in preparing any return under this title.

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

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