{"data":{"id":"us-az/a.r.s.-43-1751","jurisdiction":"us-az","citation":"A.R.S. § 43-1751","heading":"Nonresidents","body":"Notwithstanding any other law, chapter 10, article 6 of this title applies in the case of nonresidents such that Arizona small business gross income includes only that portion of federal adjusted gross income that represents income from sources within this state. All other provisions of chapter 10, article 6 of this title apply to the extent the provisions directly relate to Arizona small business gross income.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01751.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"99276fa143dd14821f9740fd18918733e1da433cb1b16a53aade71a98077a4b2","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1742","next":"us-az/a.r.s.-43-201"},"notice":"GroundRules: Original legal text. Not legal advice."}