Arizona Statutes
§ 43-1134 — Allocation of nonbusiness income
Arizona·Title 43 Arizona Revised Statutes·Ch. 11 CORPORATIONS·Art. 4 Uniform Division of Income for Tax Purposes Act
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 income