Skip to main content
Find a Lawyer

Arizona Revised Statutes Title 43. Taxation of Income § 43-107. Nonconformity in application of internal revenue code; abatement of penalties and interest; definitions

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

A. Notwithstanding §§ 42-1123 and 42-1125, no interest or penalty may be assessed on a nonconformity deficiency if all of the following are true for a taxable year:

1. The taxpayer filed a return and paid the taxes due, relying on the department's published forms and instructions.

2. Conformity does not occur.

3. The department supplements its published forms and instructions related to nonconformity and requires the taxpayer to file an amended return.

4. By the extended due date of the next taxable year's return, the taxpayer amends its return to report the nonconformity deficiency and pays the additional tax in the manner prescribed by the department.

B. Notwithstanding § 42-1123, the department shall not pay interest on refunds resulting from an amended return related to nonconformity unless the refund is paid more than sixty days after the due date set forth in subsection A, paragraph 4 of this section or filing date, whichever is later.

C. For the purposes of this section:

1. “Conformity” means an amendment to § 43-105 that results in adoption of the definition of the internal revenue code for the taxable year.

2. “Nonconformity” means either:

(a) Conformity plus another amendment to this title that does not conform to specific provisions of the internal revenue code as defined in § 43-105 for the taxable year.

(b) No amendment to § 43-105 for the taxable year.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Arizona Revised Statutes Title 43. Taxation of Income § 43-107. Nonconformity in application of internal revenue code; abatement of penalties and interest; definitions - last updated January 01, 2025 | https://codes.findlaw.com/az/title-43-taxation-of-income/az-rev-st-sect-43-107/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard