Arizona § 43-1091 - Gross income of a nonresident

Full text of Arizona Arizona Revised Statutes § 43-1091 — Gross income of a nonresident, with citation guidance and answers to common questions.

§ 43-1091. Gross income of a nonresident

A. In the case of nonresidents, Arizona gross income includes only that portion of federal adjusted gross income which represents income from sources within this state.

B. Income of a nonresident from the wages or salary received by the nonresident employee who is in this state on a temporary basis for the purpose of performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not considered income from sources within this state.

 

Source: official Arizona text · Last verified 2026-08-27

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Frequently Asked Questions About Arizona § 43-1091

What does Arizona Revised Statutes § 43-1091 cover?

Section 43-1091 ("Gross income of a nonresident") 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 § 43-1091?

A common citation format is "Arizona Revised Statutes § 43-1091" (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 § 43-1091 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.