Arizona § 43-1136 - Capital gains and losses
Full text of Arizona Arizona Revised Statutes § 43-1136 — Capital gains and losses, with citation guidance and answers to common questions.
§ 43-1136. Capital gains and losses
A. Capital gains and losses from sales of real property located in this state are allocable to this state.
B. Capital gains and losses from the sales of tangible personal property are allocable to this state if either:
1. The property had a situs in this state at the time of the sale.
2. The taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs.
C. Capital gains and losses from sales of intangible personal property are allocable to this state if the taxpayer's commercial domicile is in this state.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-1136
What does Arizona Revised Statutes § 43-1136 cover?
Section 43-1136 ("Capital gains and losses") 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 § 43-1136?
A common citation format is "Arizona Revised Statutes § 43-1136" (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 § 43-1136 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.