ARM 42.17.309. ANNUALIZED PERIODS

(1) For a calendar taxpayer, the annualization periods are January through March, January through May, January through August, and January through December of the tax year. (2) For fiscal year taxpayers, the annualization periods all begin on the first day of the taxable year and end on the last day of the third, fifth, eighth and twelfth months following the beginning of the taxable year.