Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 43. Taxation of Income |
Chapter 11. CORPORATIONS |
Article 4. Uniform Division of Income for Tax Purposes Act |
Sec 43-1133. Taxability in other state
Latest version.
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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.