43-1751. Nonresidents
66 words·~1 min read·
/az/title-43/43-1751A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.