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Arizona Administrative Code (Last Updated: November 17, 2016) |
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Title 15. REVENUE |
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Chapter 5. DEPARTMENT OF REVENUE |
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Article 22. TRANSACTION PRIVILEGE TAX - ADMINISTRATION |
Section R15-5-2203. Change of Name or Trade Name
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If a change is made in the name or trade name under which the busi- ness is operating and the ownership remains the same, the taxpayer shall apply for a new license.
Historical Note
Section R15-5-2203 renumbered to R15-5-2201, new Section R15-5-2203 renumbered from R15-5-2206 and amended effective October 14, 1993 (Supp. 93-4).