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Franchise Tax in Arizona

April 13, 2006

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If you are a domestic or foreign corporation authorized to transact business in Arizona you must file a report and pay a $45 fee. The report and fee are due to the Corporation Commission on or before the fifteenth day of the third month after the close of its fiscal year.

Any corporation that is exempt from the requirement of filing an annual report must deliver a certificate of disclosure annually on or before May 31.

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