Arizona Statutes
§ 43-1137 — Interest and dividends
Arizona § 43-1137
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 11CORPORATIONS
Art. 4Uniform Division of Income for Tax Purposes Act
This text of Arizona § 43-1137 (Interest and dividends) 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. § 43-1137 (2026).
Text
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 incomeCite This Page — Counsel Stack
Bluebook (online)
Arizona § 43-1137, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-1137.