{"data":{"id":"us-az/a.r.s.-43-1091","jurisdiction":"us-az","citation":"A.R.S. § 43-1091","heading":"Gross income of a nonresident","body":"A. In the case of nonresidents, Arizona gross income includes only that portion of federal adjusted gross income which represents income from sources within this state.\n\nB. Income of a nonresident from the wages or salary received by the nonresident employee who is in this state on a temporary basis for the purpose of performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not considered income from sources within this state.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01091.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"a5c7bfb033a043401f301d7c0d81d27a714c8e3fed4fe132f2924d8dd2729fc1","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1089.04","next":"us-az/a.r.s.-43-1092"},"notice":"GroundRules: Original legal text. Not legal advice."}