Ariz. Rev. Stat. § 43-322

Current through L. 2024, ch. 202
Section 43-322 - Signature presumed to be taxpayer's

The fact that an individual's name is signed to a return, statement or other document filed, or that the return, statement or document is signed, subscribed or verified in a manner prescribed by the department pursuant to section 42-1105, subsection B, shall be a presumption of fact that the return, statement or other document was actually signed by him.

A.R.S. § 43-322