Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5012
Sales between affiliated persons
42-5012 . Sales between affiliated persons In determining value as applied to sales from one to another of affiliated corporations or persons, or other circumstances where the relation between the buyer and seller is such that the gross proceeds from the sale are not indicative of the true value of the subject matter of the sale, the department shall prescribe uniform and equitable rules for determining the value upon which the tax shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character by other taxpayers where no common interest exists between the buyer and seller, but otherwise under similar circumstances and conditions.
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In this chapter (40 sections)
- 42-5001 · Definitions
- 42-5002 · Exclusions from gross income, receipts or proceeds
- 42-5003 · Administration and enforcement of article; employees; bonds
- 42-5004 · Department records
- 42-5005 · Transaction privilege tax and municipal privilege tax…
- 42-5006 · Taxpayer bonds; out of state licensed contractors and…
- 42-5007 · Taxpayer security; out of state prime contractors; definition
- 42-5008 · Levy of tax; purposes; distribution
- 42-5008.1 · Liability for amounts equal to retail transaction privilege…
- 42-5009 · Certificates establishing deductions; liability for making…
- 42-5010 · Rates; distribution base
- 42-5010.1 · Transaction privilege tax; additional rate increment
- 42-5011 · Conditional sales
- 42-5012 · Sales between affiliated persons
- 42-5013 · Partnerships
- 42-5014 · Return and payment of tax; estimated tax; extensions;…
- 42-5015 · Filing by electronic means
- 42-5016 · Credit for telecommunications service revenue reductions
- 42-5017 · Credit for accounting and reporting expenses; definition
- 42-5018 · Method of payment
- 42-5019 · Reporting sales made in more than one class
- 42-5020 · Persons engaged in more than one business
- 42-5021 · Payment of additional taxes after audit
- 42-5022 · Burden of proving sale not at retail
- 42-5023 · Presumption as to tax base
- 42-5024 · Personal liability for tax; remedies for collection
- 42-5025 · Failure or refusal to permit examination of records;…
- 42-5026 · Failure to file return; notice; hearing; levy of tax
- 42-5027 · Enjoining defaulting taxpayer from continuing in business
- 42-5028 · Failure to pay; personal liability
- 42-5029 · Remission and distribution of monies; withholding; definition
- 42-5029.1 · Qualifying Indian tribe; report; accounting procedures;…
- 42-5029.2 · Distribution of revenues for education; definitions
- 42-5030 · Transfers to the Arizona convention center development fund;…
- 42-5030.1 · Distribution of revenues for school facilities
- 42-5031 · Distribution of multipurpose facility revenues to district
- 42-5031.1 · Distribution of revenues for Indian tribal postsecondary…
- 42-5032 · Distribution of bridge construction and highway improvement…
- 42-5032.1 · Distribution of revenues for tourism and sports authority
- 42-5032.2 · Distribution of revenues for city, town or county…