Arizona Statutes
§ 43-1091 — Gross income of a nonresident
A.In the case of nonresidents, Arizona gross income includes only that portion of federal adjusted gross income which represents income from sources within this state.
B.Income of a nonresident from the wages or salary received by the nonresident employee who is in this state on a temporary basis for the purpose of performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not considered income from sources within this state.
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Related
Southern Pacific Transportation Co. v. State
44 P.3d 1006 (Court of Appeals of Arizona, 2002)
Nearby Sections
15
§ 43-1001
Definitions§ 43-101
Title§ 43-1011
Taxes and tax rates§ 43-1011; Version 2
Taxes and tax rates§ 43-1012
Optional tax table§ 43-102
Declaration of intent§ 43-1021
Addition to Arizona gross income