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REFERENCE TITLE: technical correction; tax returns |
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State of Arizona Senate Fifty-fourth Legislature Second Regular Session 2020
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SB 1458 |
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Introduced by Senator Fann
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AN ACT
amending section 43‑321, Arizona Revised Statutes; relating to tax returns.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 43-321, Arizona Revised Statutes, is amended to read:
43-321. Information required in returns
Each return required to be filed under this title shall contain the following:
1. It The return shall contain or be verified by a declaration that it is made under penalties of perjury. The declaration shall be written or in a form prescribed by the department pursuant to section 42‑1105, subsection B.
2. A specific statement of the items of the taxpayer's gross income and the adjustments, deductions and credits allowed by this title.
3. Such other information as the department may by rule prescribe for the purpose of carrying out the provisions of this title.