Arizona § 43-1143 - Payroll factor
Full text of Arizona Arizona Revised Statutes § 43-1143 — Payroll factor, with citation guidance and answers to common questions.
§ 43-1143. Payroll factor
The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period other than compensation paid by either:
1. A foreign corporation which is not itself subject to the tax imposed by this title, unless the corporation is subject to the tax as a member of an Arizona affiliated group, as defined in section 43-947.
2. An insurance company that is exempt from tax under section 43-1201.
Frequently Asked Questions About Arizona § 43-1143
What does Arizona Revised Statutes § 43-1143 cover?
Section 43-1143 ("Payroll factor") 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 § 43-1143?
A common citation format is "Arizona Revised Statutes § 43-1143" (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 § 43-1143 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.