Arizona Laws 43-1148. Apportionment by department
A. If the allocation and apportionment provisions of this article do not fairly represent the extent of the taxpayer‘s business activity in this state, the taxpayer may petition for or the department may require, in respect to all or any part of the taxpayer’s business activity, if reasonable, any of the following:
Terms Used In Arizona Laws 43-1148
- Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- 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
- Taxable year: means :
(a) The calendar year or the fiscal year, ending during such calendar year, on the basis of which the taxable income is computed 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. Separate accounting, except with respect to an Arizona affiliated group, as defined in section 43-947.
2. The exclusion of any one or more of the factors.
3. The inclusion of one or more additional factors which will fairly represent the taxpayer’s business activity in this state.
4. The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer’s income, other than disallowing a properly elected consolidated return.
B. If the department, in the exercise of its discretion, determines that an adjustment is necessary pursuant to subsection A of this section, it may, in its discretion, authorize such an adjustment for a period of not less than one taxable year.