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201300167-I

The fact that the Internal Revenue Code has not been enacted into positive law does not mean that the tax laws have no effect on state residents. It does not render the underlying enactment invalid or unenforceable.

Decision Date:

2013-11-27 00:00:00

Tags:

Hearing

PDF File:

DECISIONS_INDIV_2013_201300167-i.pdf

Category:

Individual Income Tax

201300167-I

Arizona Department of Revenue