Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5023
Presumption as to tax base
Official textazleg.gov
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.
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In this chapter (40 sections)
- 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…
- 42-5032.3 · Distribution of revenues for county stadium district;…
- 42-5033 · Special census
- 42-5033.1 · Use of population estimates for state shared revenues
- 42-5034 · Determination of place of business for distribution of tax…