{"data":{"id":"us-az/a.r.s.-43-1133","jurisdiction":"us-az","citation":"A.R.S. § 43-1133","heading":"Taxability in other state","body":"For purposes of allocation and apportionment of income under this article, a taxpayer is taxable in another state if either of the following applies:\n\n1. 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.\n\n2. That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01133.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"7fcaeb271e7de06fbff7d5f4a9e7dba96cf94b4b183fa98ee3b459adbac4a735","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1132","next":"us-az/a.r.s.-43-1134"},"notice":"GroundRules: Original legal text. Not legal advice."}