State Codes and Statutes

State Codes and Statutes

Statutes > Arizona > Title42 > 42-5023

42-5023. Presumption as to tax base

For the purpose of proper administration of this article and to prevent evasion of the tax imposed by this article it is presumed that all gross proceeds of sales and gross income derived by a person from business activity classified under a taxable business classification comprise the tax base for the business until the contrary is established.