{"data":{"id":"us-az/a.r.s.-43-932","jurisdiction":"us-az","citation":"A.R.S. § 43-932","heading":"Return for a taxpayer not in existence throughout a complete taxable year","body":"In the case of a taxpayer not in existence during the whole of an annual accounting period ending on the last day of a month or if the taxpayer has no annual accounting period or does not keep books during the whole of a calendar year, the return shall be made for the fractional part of the year during which the taxpayer was in existence.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/00932.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"2d5a26d87451dc2148b806cbbcc55ace2c561808a904a70786900bda7b2992e6","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-931","next":"us-az/a.r.s.-43-941"},"notice":"GroundRules: Original legal text. Not legal advice."}