43-1091. Gross income of a nonresident
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/az/title-43/43-1091A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
B. 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.