Arizona § 43-1133 - Taxability in other state
Full text of Arizona Arizona Revised Statutes § 43-1133 — Taxability in other state, with citation guidance and answers to common questions.
§ 43-1133. Taxability in other state
For purposes of allocation and apportionment of income under this article, a taxpayer is taxable in another state if either of the following applies:
1. In that state he is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business or a corporate stock tax.
2. That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-1133
What does Arizona Revised Statutes § 43-1133 cover?
Section 43-1133 ("Taxability in other state") 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 § 43-1133?
A common citation format is "Arizona Revised Statutes § 43-1133" (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 § 43-1133 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.