Arizona § 43-1138 Patent and copyright royalties

Arizona Statutes

§ 43-1138 — Patent and copyright royalties

Arizona § 43-1138

Title 43Arizona Revised Statutes

Ch. 11CORPORATIONS

Art. 4Uniform Division of Income for Tax Purposes Act

This text of Arizona § 43-1138 (Patent and copyright royalties) 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. § 43-1138 (2026).

Text

A.Patent and copyright royalties are allocable to this state either:

1.If and to the extent that the patent or copyright is utilized by the payer in this state.

2.If and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.

B.A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is lo

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A. Patent and copyright royalties are allocable to this state either:

1. If and to the extent that the patent or copyright is utilized by the payer in this state.

2. If and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.

B. A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located.

C. A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer's commercial domicile is located.