§ 43-1091 Gross income of a nonresident
§ 43-1092 Intangible income of a nonresident
§ 43-1093 Nonresident beneficiary of estate or trust income
§ 43-1094 Adjusted gross income of a nonresident
§ 43-1095 Apportionment of deductions
§ 43-1096 Credit for income taxes paid by nonresident; definitions
§ 43-1097 Change of residency status
§ 43-1098 Apportionment of exemptions
§ 43-1099 Applicability of article

Terms Used In Arizona Laws > Title 43 > Chapter 10 > Article 6 - Nonresidents

  • Foreign country: means any jurisdiction other than one embraced within the United States. See Arizona Laws 43-104
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Individual: means a natural person. See Arizona Laws 43-104
  • Net income: means taxable income. See Arizona Laws 43-1001
  • Nonresident: means every individual other than a resident. See Arizona Laws 43-104
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Resident: includes :

    (a) Every individual who is in this state for other than a temporary or transitory purpose. See Arizona Laws 43-104

  • Tax: means the taxes imposed under this title. See Arizona Laws 43-104
  • 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 who is subject to a tax imposed by this chapter. See Arizona Laws 43-1001
  • United States: when used in a geographical sense, includes the states, the District of Columbia and the possessions of the United States. See Arizona Laws 43-104