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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 43. Taxation of Income |
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Chapter 11. CORPORATIONS |
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Article 4. Uniform Division of Income for Tax Purposes Act |
| Sec 43-1131. Definitions |
| Sec 43-1132. Taxpayers liable; exceptions to allocation and apportionment; examination of evidence of income and expenses |
| Sec 43-1133. Taxability in other state |
| Sec 43-1134. Allocation of nonbusiness income |
| Sec 43-1135. Net rents and royalties |
| Sec 43-1136. Capital gains and losses |
| Sec 43-1137. Interest and dividends |
| Sec 43-1138. Patent and copyright royalties |
| Sec 43-1139. Allocation of business income |
| Sec 43-1140. Property factor |
| Sec 43-1141. Valuation of property |
| Sec 43-1142. Average value of property |
| Sec 43-1143. Payroll factor |
| Sec 43-1144. Compensation paid in state |
| Sec 43-1145. Sales factor |
| Sec 43-1146. Situs of sales of tangible personal property |
| Sec 43-1147. Situs of sales of other than tangible personal property; definitions |
| Sec 43-1148. Apportionment by department |
| Sec 43-1149. Interpretation |
| Sec 43-1150. Short title |