{"data":{"id":"us-az/a.r.s.-43-1137","jurisdiction":"us-az","citation":"A.R.S. § 43-1137","heading":"Interest and dividends","body":"Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state unless the interest or dividend constitutes business income.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01137.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"f9e6de53418c03990bd381cbea9f98b4e2160ff3cff8e3f68e0ea3692f5ccc52","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1136","next":"us-az/a.r.s.-43-1138"},"notice":"GroundRules: Original legal text. Not legal advice."}