Uniform Division of Income for Tax Purposes Act | Midpage

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Arizona Revised Statutes

Article 4

Uniform Division of Income for Tax Purposes Act

43-1131Definitions 43-1132Taxpayers liable; exceptions to allocation and apportionment; examination of evidence of income and expenses 43-1133Taxability in other state 43-1134Allocation of nonbusiness income 43-1135Net rents and royalties 43-1136Capital gains and losses 43-1137Interest and dividends 43-1138Patent and copyright royalties 43-1139Allocation of business income 43-1140Property factor 43-1141Valuation of property 43-1142Average value of property 43-1143Payroll factor 43-1144Compensation paid in state 43-1145Sales factor 43-1146Situs of sales of tangible personal property 43-1147Situs of sales of other than tangible personal property; definitions 43-1148Apportionment by department 43-1149Interpretation 43-1150Short title