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.
Arizona Legal Code
§ 43.322
Source: https://www.azleg.gov/ars/43/00322.htm· Version 2026