Arizona § 43-1133 Taxability in other state

Arizona Statutes

§ 43-1133 — Taxability in other state

Arizona § 43-1133

Title 43Arizona Revised Statutes

Ch. 11CORPORATIONS

Art. 4Uniform Division of Income for Tax Purposes Act

This text of Arizona § 43-1133 (Taxability in other state) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 43-1133 (2026).

Text

For purposes of allocation and apportionment of income under this article, a taxpayer is taxable in another state if either of the following applies:

1.In that state he is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business or a corporate stock tax.

2.That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.

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For purposes of allocation and apportionment of income under this article, a taxpayer is taxable in another state if either of the following applies:

1. In that state he is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business or a corporate stock tax.

2. That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.