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Arizona Administrative Code (Last Updated: November 17, 2016) |
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Title 15. REVENUE |
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Chapter 2. DEPARTMENT OF REVENUE - INCOME AND WITHHOLDING TAX SECTION |
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SubChapter D. CORPORATIONS ARTICLE 1. GENERAL |
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Article 6. PROPERTY FACTOR |
| Section R15-2D-601. General |
| Section R15-2D-602. Property Used for the Production of Business Income |
| Section R15-2D-603. Property Factor Numerator |
| Section R15-2D-604. Valuation of Owned Property |
| Section R15-2D-605. Valuation of Rented Property |
| Section R15-2D-606. Averaging of Monthly Property Values |
| Section R15-2D-607. Consistency and Uniformity in Reporting |