Arizona HB2365 mandates corporate disclosure statements for publicly traded corporations doing business in the state.
Arizona HB2365 requires publicly traded corporations, including those traded on foreign exchanges and those with at least 50% voting stock owned by another corporation, to file annual disclosure statements with the Arizona Department of Revenue. These statements must include details such as the corporation's Arizona gross income, cost-of-goods-sold, taxable income, and other financial information. Corporations not required to file a tax return in Arizona must also file an alternative statement.
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