{"data":{"id":"us-az/a.r.s.-43-944","jurisdiction":"us-az","citation":"A.R.S. § 43-944","heading":"Disclosure by department of basis of allocation","body":"If the department reallocates income or deductions upon its examination of any return, it shall, upon the written request of the taxpayer, disclose to him the basis upon which its reallocation has been made.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/00944.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"34380ea749d513c0d2146e895df99f31f71a60a82f8c4c5314b1c3bba3234fbe","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-943","next":"us-az/a.r.s.-43-945"},"notice":"GroundRules: Original legal text. Not legal advice."}