Arizona § 43-1133 Taxability in other state

Arizona Statutes

§ 43-1133 — Taxability in other state

Arizona·Title 43 Arizona Revised Statutes·Ch. 11 CORPORATIONS·Art. 4 Uniform Division of Income for Tax Purposes Act

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.

Arizona § 43-1133 (Taxability in other state) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.