Arizona Statutes
§ 43-1134 — Allocation of nonbusiness income
Arizona § 43-1134
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 11CORPORATIONS
Art. 4Uniform Division of Income for Tax Purposes Act
This text of Arizona § 43-1134 (Allocation of nonbusiness income) 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. § 43-1134 (2026).
Text
Rents and royalties from real or tangible personal property, capital gains, interest, dividends or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in sections 43-1135 through 43-1138.
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Related
Harris Corp. v. Arizona Department of Revenue
312 P.3d 1143 (Court of Appeals of Arizona, 2013)
Arizona Department of Revenue v. Central Newspapers, Inc.
218 P.3d 1083 (Court of Appeals of Arizona, 2009)
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 incomeCite This Page — Counsel Stack
Bluebook (online)
Arizona § 43-1134, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-1134.