Arizona § 43-1131 - Definitions
Full text of Arizona Arizona Revised Statutes § 43-1131 — Definitions, with citation guidance and answers to common questions.
§ 43-1131. Definitions
As used in this article, unless the context otherwise requires:
1. "Business income" means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations.
2. "Commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed.
3. "Compensation" means wages, salaries, commissions and any other form of remuneration paid to employees for personal services.
4. "Nonbusiness income" means all income other than business income.
5. "Sales" means all gross receipts of the taxpayer not allocated under this article.
6. "State" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof.
7. "Taxpayer" means any person subject to the tax imposed by this title.
Frequently Asked Questions About Arizona § 43-1131
What does Arizona Revised Statutes § 43-1131 cover?
Section 43-1131 ("Definitions") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 43-1131?
A common citation format is "Arizona Revised Statutes § 43-1131" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 43-1131 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.