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Arizona has moved the individual income taxes deadline to May 17, 2021, without penalties and interest. The deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.

200700189‑C

Taxpayer not allowed research and development credit, under A.R.S. 43-1168, where the Taxpayer relies on unsubstantiated estimates of research expenditures from an acquired company in years preceding the acquisition of such company to calculate the credit.

Decision Date:

2009-02-09 00:00:00

Tags:

Director

PDF File:

DECISIONS_CORP_2008_200700189-c.pdf

Category:

Corporate Tax

200700189‑C

Arizona Department of Revenue