Arizona Statutes
§ 43-1137 — Interest and dividends
Arizona·Title 43 Arizona Revised Statutes·Ch. 11 CORPORATIONS·Art. 4 Uniform Division of Income for Tax Purposes Act
Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state unless the interest or dividend constitutes business income.
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Related
Walgreen Arizona Drug Co. v. Arizona Department of Revenue
97 P.3d 896 (Court of Appeals of Arizona, 2004)
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