AZ SB1458

Amends Arizona Revised Statutes Section 43-321 regarding information required in tax returns.

Changes the language in subsection 1 from "It shall contain" to "The return shall contain" for clarity.

Requires tax returns to contain or be verified by a declaration made under penalties of perjury.

Declaration format must be written or prescribed by the Department of Revenue per Section 42-1105, subsection B.

Requires returns to include specific statements of gross income, adjustments, deductions, and credits allowed under Arizona tax law.