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§ 43-1133 Taxability in other state

AZ Rev Stat § 43-1133 (2019) (N/A)
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43-1133. Taxability in other state

For purposes of allocation and apportionment of income under this article, a taxpayer is taxable in another state if either of the following applies:

1. In that state he is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business or a corporate stock tax.

2. That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.

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§ 43-1134 Allocation of nonbusiness income