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Arizona Revised Statutes Title 42. Taxation § 42-5206. Sales between affiliated persons

Current as of January 01, 2025 | Updated by Findlaw Staff

For the purpose of this article, in determining price, the department shall recognize sales between affiliated corporations or persons or sales between units of the same corporation provided the terms of such sales are indicative of the fair market value of the subject matter of the sale.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-5206. Sales between affiliated persons - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-5206/

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