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us-az/statute/title-43/chapter-11/article-4 — Uniform Division of Income for Tax Purposes Act · Axiom
Axiom
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Arizona
/
Statutes
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Title 43
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§ chapter-11
Uniform Division of Income for Tax Purposes Act
20 sections
43-1131
Definitions
43-1132
Taxpayers liable; exceptions to allocation and apportionment; examination of evidence of income and expenses
43-1133
Taxability in other state
43-1134
Allocation of nonbusiness income
43-1135
Net rents and royalties
43-1136
Capital gains and losses
43-1137
Interest and dividends
43-1138
Patent and copyright royalties
43-1139
Allocation of business income
43-1140
Property factor
43-1141
Valuation of property
43-1142
Average value of property
43-1143
Payroll factor
43-1144
Compensation paid in state
43-1145
Sales factor
43-1146
Situs of sales of tangible personal property
43-1147
Situs of sales of other than tangible personal property; definitions
43-1148
Apportionment by department
43-1149
Interpretation
43-1150
Short title
