Arizona Laws 43-1133. Taxability in other state
Current as of: 2024 | Check for updates
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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:
Terms Used In Arizona Laws 43-1133
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Net income: means Arizona taxable income. See Arizona Laws 43-1101
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Arizona Laws 43-1131
- Tax: means the taxes imposed under this title. See Arizona Laws 43-104
- Taxpayer: means any person subject to the tax imposed by this title. See Arizona Laws 43-1131
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.